TCTM04911 - Sums disregarded in the calculation of income

NHS travelling expenses

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 12.

  • in relation to England and Wales, under regulation 3,5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) Regulations 1988
  • in relation to Scotland, under regulation 3,5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) Regulations 1988
  • in relation to Northern Ireland under regulation 3,5 or 8 of the Travelling Expenses and Remission of Charges Regulations (Northern Ireland) 1989; or
  • made by the Secretary of State for Health, the Scottish Ministers, the Secretary of State for Wales, or the Department of Health, Personal Social Services and Public Safety and which is analogous to a payment specified in paragraph a, b or c.