Scope of addtional student disregard reg 63

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    Julie whiston
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    Hi this is my first ever post, I would appreciate any clarification more experienced members can provide regarding the scope of reg 63 often referred to as the additional student disregard.

    I am dealing with a student whose travel costs would appear to exceed the standard travel disregard taken from her student loan and whose child care costs would appear to exceed the disregarded child care grant she receives as part of her NHS bursary and I have obtained evidence of this.Therefore the provisions of reg 63 potentially apply.

    However the customers only income other than student loans, grants convents treated as income in accordance with reg 64 are her child tax credits and child benefit( the latter of whichwhich is already disregarded)

    Zebadee and Ward appear to interpret the term “intended” for any expenditure specified in regulation 59 (2)” pretty broadly to mean any other incomes that the customer uses to fund the additional amounts related to the course. They cite the example of earnings ( which I would argue are not paid with any intention regarding what they are used for)

    Is such a broad interpretation of the scope of reg 63 correct? Or does the income from which the additional student disregard is taken have to be “intended” to meet the additional child care and travel costs in a substantive sense like an amount paid from the university for the purpose of meeting these costs.

    Such a broad interpretation of reg 63 would indicate that I would be able to disregard the additional child care costs and travel costs from the customers child tax credit amounts even though child tax credit is not paid with the specifically intention of being used for the travel or child care costs related to the couse.

    Alternatively would you say that it may be ok to disregard the additional child care costs over and above the disregarded child care grant from the child tax credits as child tax credits are ”intended” for expenditure related to the child but It would not ok to disregard the additional travel costs from the child tax credits as child tax credits are “intended” for costs relating to the child.

    Would any of the regulations regarding the treatment of tax credits (what you do if the payment amount is reduced due to overpayment etc) override reg 63 and preclude the taking a disregard of the additional travel and child care costs from the child tax credits she receives?

    Many thanks in advance for taking the time to give me the benefit of your knowledge and experience.

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