Have raised this with DWP it looks as though the provisions in the SPC regs themselves have been copied into the HB regs with the addition of CTC and Earnings as income and the exclusion of the disregards for CHB, adoption, fostering etc.
As a result of excluding the disregards, they appear to have failed to specifically include them, the effect of this is that all those things fail to be counted as income for HB purposes. Oh Joy.
