TCTM04913 - Sums disregarded in the calculation of income: Payments from a local authority in place of community care services

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 19. Table 6, Item 14.

Disregard any payments received from a local authority, which are in place of community care services, for example money to pay for a home help.

Payments under the 'Supporting People' programme

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg19, Table 6, item 14A

Disregard any payments made under the 'Supporting People' programme

  • in England and Wales, under section 93 of the Local Government Act 2000
  • in Scotland, under section 91 of the Housing (Scotland) Act 2001
  • in Northern Ireland, under Article 4 of the Housing Support Services (Northern Ireland) Order 2002