TCTM04903A - Sums partly disregarded in the calculation of income

Person in temporary care

The Tax Credits (Definition and Calculation of Income) Regulations 2002,Reg.19, Table 8, Item 3.

Disregard any payment made to the claimant or his partner in respect of a person who is temporarily in his care by:

• a health authority
• a local authority
• a voluntary organisation
• that person under section 26(3A) of the National Assistant Act 1948
• a primary care trust established under section 16A of the NHS Act 1977.

But only if any profits arising from the payment are treated as nil by section 791 to 794 of ITTOIA (full rent-a-room relief or excluded from profits by section 795 to 798 of ITTOIA (alternative calculation of profits if amount exceeds limit)