SCHEDULE 4Sums to be disregarded in the calculation of earnings
17
1
In a case where the claimant is a person who satisfies at least one of the conditions set out in sub-paragraph (2), and his net earnings equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of his earnings that falls to be disregarded under paragraphs 3 to 10 of this Schedule shall be increased by £14.50.
2
The conditions of this sub-paragraph are that—
a
the claimant, or if he is a member of a couple, either the claimant or his partner, is a person to whom regulation 20(1)(c) of the Working Tax Credit Regulations applies; or
b
the claimant—
i
is, or if he is a member of a couple, at least one member of that couple is aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week; or
ii
is a member of a couple and—
aa
at least one member of that couple, is engaged in remunerative work for on average not less than 16 hours per week; and
bb
his applicable amount includes a family premium under paragraph 3 of Schedule 3; or
iii
is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week; or
iv
is, or if he is a member of a couple, at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week; and—
aa
the claimant’s applicable amount includes a higher pensioner premium or a disability premium under paragraph 11 or 12 of Schedule 3 respectively; and
bb
where he is a member of a couple, at least one member of that couple satisfies the qualifying conditions for the higher pensioner premium or disability premium referred to in sub-head (aa) above and is engaged in remunerative work for on average not less than 16 hours per week; or
c
the claimant is, or, if he has a partner, one of them is, a person to whom regulation 18(3) of the Working Tax Credit Regulations (eligibility for 50 plus element) applies, or would apply if an application for working tax credit were to be made in his case.
3
The following are the amounts referred to in sub-paragraph (1)—
a
the amount to be disregarded from the claimant’s earnings under paragraphs 3 to 10 of this Schedule;
b
the amount of child care charges calculated as deductible under regulation 28(1)(c); and
c
£14.50.
4
The provisions of regulation 6 shall apply in determining whether or not a person works for on average not less than 30 hours per week, but as if the reference to 16 hours in paragraph (1) of that regulation were a reference to 30 hours.