The Tax Credits (Definition and Calculation of Income) Regulations 2002

1.An attendance allowance under section 64 of the Contributions and Benefits Act M4.

2.A back to work bonus under section 26 of the Jobseekers Act 1995 M5.

[F93 A bereavement support payment under section 30 of the Pensions Act 2014.]

4.Child benefit under Part 2 of the Act.

5.A Christmas bonus under section 148 of the Contributions and Benefits Act.

6.Council tax benefit under section 131 of the Contributions and Benefits Act M6.

7.A disability living allowance under section 71 of the Contributions and Benefits Act.

8.Disabled person’s tax credit under section 129 of the Contributions and Benefits Act M7.

9.Any discretionary housing payment pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001 M8.

10.An ex-gratia payment by the Secretary of State or, in Northern Ireland, the [F10Department for Communities], to a person over pensionable age by way of supplement to incapacity benefit.

11.A guardian’s allowance under section 77 of the Contributions and Benefits Act.

12.Housing benefit under section 130 of the Contributions and Benefits Act.

13.Income support under section 124 of the Contributions and Benefits Act M9, unless it is chargeable to tax under [F11section 665 of ITEPA].

14.Incapacity benefit which is—

(a)short term incapacity benefit payable at the lower rate; or

(b)payable to a person who had received invalidity benefit before 13th April 1995 if the period of incapacity for work is treated, by virtue of regulation 2 of the Social Security (Incapacity Benefit) (Transitional) Regulations 1995 M10 (days to be treated as days of incapacity for work) as having begun before that date.

15.Industrial injuries benefit [F12(except industrial death benefit)] under section 94 of the Contributions and Benefits Act.

16.A contribution-based jobseeker’s allowance under the Jobseekers Act 1995 [F13as amended by the provisions of Part 1 of Schedule 14 to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contribution-based allowance under the Jobseekers Act 1995 as that Act has effect apart from those provisions], to the extent that it exceeds the maximum contained in [F14section 674 of ITEPA].

17.An income-based jobseeker’s allowance under the Jobseekers Act 1995.

18.A maternity allowance under section 35 [F15or section 35B] of the Contributions and Benefits Act M11.

19.A severe disablement allowance under section 68 or 69 of the Contributions and Benefits Act M12.

20.A social fund payment under Part 8 of the Contributions and Benefits Act.

[F1620A. Statutory adoption pay under Part 12ZB of the Contributions and Benefits Act.]

21.Statutory maternity pay under Part 12 of the Contributions and Benefits Act M13.

[F1721A. F18[F19... Statutory paternity pay F20...F21...] under Part 12ZA of the Contributions and Benefits Act.]

[F2221B Statutory shared parental pay under Part 12ZC of the Contributions and Benefits Act.]

[F2321C Statutory parental bereavement pay under Part 12ZD of the Contributions and Benefits Act.]

22.Statutory sick pay under Part 11 of the Contributions and Benefits Act.

23.Working families’ tax credit under section 128 of the Contributions and Benefits Act M14.

24.A payment by way of compensation for the non-payment of, or in respect of loss of entitlement (whether wholly or partly) of, income support, jobseeker’s allowance, [F24or housing benefit] .

25.A payment in lieu of milk tokens or the supply of vitamins under the Welfare Foods Regulations 1996 M15.

[F2526.An income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007.]

[F2627. A payment by way of health in pregnancy grant made pursuant to Part 8A of the Contributions and Benefits Act.]

[F2728. Personal independence payment under Part 4 of the Welfare Reform Act 2012.]