The Social Security Benefit (Computation of Earnings) Regulations 1996

Regulations 10(2) and 13(2)

SCHEDULE 2E+W+S CHILD CARE CHARGES TO BE DEDUCTED IN THE CALCULATION OF EARNINGS

1.  This Schedule applies where a claimant is incurring relevant child care charges and—E+W+S

(a)is a lone parent;

(b)is a member of a couple both of whom are engaged in employment; or

(c)is a member of a couple where one member is engaged in employment and the other member is incapacitated.

2.  In this Schedule—E+W+S

3.  The age of a child referred to in paragraph 2 shall be determined by reference to the age of the child at the date on which the benefit week begins.E+W+S

4.  Subject to paragraphs 5 to 7, relevant child care charges shall be calculated in accordance with the formula—E+W+S

5.  Subject to paragraph 6, where child care charges are being incurred in respect of a child who does not yet attend school, the relevant child care charges shall mean the average weekly charge paid for care provided in respect of that child in the most recent 4 complete weeks.E+W+S

6.  Where in any case the charges in respect of child care are paid monthly, the average weekly charge for the purposes of paragraph 4 shall be established—E+W+S

(a)where the charges are for a fixed monthly amount, by multiplying that amount by 12 and dividing the product by 52;

(b)where the charges are for variable monthly amounts, by aggregating the charges for the previous 12 months and dividing the total by 52.

7.  In a case where there is no information or insufficient information for establishing the average weekly charge paid for child care in accordance with paragraphs 4 to 6, the average weekly charge for care shall be estimated by reference to information provided by the child minder or person providing the care or, if such information is not available, by reference to information provided by the claimant.E+W+S

8.  For the purposes of paragraph 1(c) the other member of a couple is incapacitated where—E+W+S

(a)F5...housing benefit is payable under Part VII of the Contributions and Benefits Act to the other member or his partner and the applicable amount of the person entitled to the benefit includes—

(i)a disability premium; or

(ii)a higher pensioner premium by virtue of the satisfaction of—

F6(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7(bb)in the case of housing benefit, paragraph 11(2)(b) of Schedule 3 to the Housing Benefit Regulations 2006;

on account of the other member's incapacity or either regulation 18(1)(c) of the Council Tax Benefit Regulations 2006 (treatment of child care charges) or, as the case may be, regulation 28(1)(c) of the Housing Benefit Regulations 2006 (treatment of child care charges) applies in that person's case;]

M2M3on account of the other member’s incapacity or either regulation 13A(1)(c) of the Council Tax Benefit (General) Regulations 1992 (treatment of child care charges) or, as the case may be, regulation 21A(1)(c) of the Housing Benefit (General) Regulations 1987 (treatment of child care charges) applies in that person’s case;

(b)there is payable in respect of him one or more of the following pensions [F8, payments] or allowances—

(i)long-term incapacity benefit under section 30A, 40 or 41 of the Contributions and Benefits Act M4;

(ii)attendance allowance under section 64 of that Act;

(iii)severe disablement allowance under section 68 of that Act M5;

(iv)disability living allowance under section 71 of that Act;

(v)an increase of disablement pension under section 104 of that Act;

(vi)a pension increase under a war pension scheme or an industrial injuries scheme which is analogous to an allowance or increase of disablement pension under head (ii), (iv) or (v) above;

[F9(vii)personal independence payment under Part 4 of the Welfare Reform Act 2012;]

[F10(viii)armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;]

(c)a pension [F11, payment] or allowance to which head (ii), (iv), (v) [F12, (vi) or (vii)] of sub-paragraph (b) refers, was payable on account of his incapacity but has ceased to be payable M6;

[F13(i)in consequence of his becoming a patient (other than a person who is serving a sentence imposed by a court in a prison or youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975][F14; or

(ii)in accordance with regulations made section 86(1) (hospital in-patients) of the Welfare Reform Act 2012]

(d)sub-paragraph (b) or (c) would apply to him if the legislative provisions referred to in those sub-paragraphs were provisions under any corresponding enactment having effect in Northern Ireland; or

(e)he has an invalid carriage or other vehicle provided to him by the Secretary of State under section 5(2)(a) of, and Schedule 2 to, the National Health Service Act 1977 M7 or under section 46 of the National Health Service (Scotland) Act 1978 M8 or provided by the Department of Health and Social Services for Northern Ireland under article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 M9.