Terms & Conditions

[GHE]

I am trying to process a claim where the partner is a full time student and also works 16 hrs as a self employed taxi driver. They have a single with disregards discount on C tax. The claimant has no income. When i try to put the partner on as a disregarded partner i can’t input hours and without the hours in i can’t add self employed earnings (this is down to the system).

If the partner is added as a partner and i input the sem and studen loan, they get a £10 disregard from the loan and also 24.90 off the earnings. They can only have one or the other as far as I am aware.

Can anyone advise how to get round this?? Or if one over rides the other ??
thanks

[Mark]

They are entitled to the standard earnings disregard and the £10 disregard from the student loan. If they qualify for the additional earnings disregard (although unless they have kids or a disability it sounds like they don’t) then you should disregard a further £14.90 too. There is no rule preventing all those disregards from being made.

You might be thinking of HB Regs Sch 5 para 34 which has a £20 p/w maximum available disregard for certain multiple incomes – but earnings isn’t one of them so the rule doesn’t apply here.

[APT]

Double post. See below.

[APT]

Mark is correct in that they get both as the specific incomes attract the specific disregards.

The £20.00 overall disregard would apply for example if they were also IRO of a chartiable or voluntary payment* which has a £20.00 disregard in it’s own right but is capped at £10.00 when both that and a student loan is in payment (£10.00 from each).

I also spotted you had posted about this is the Academy thread and someone else has answered the status of the person on Academy, but I thought I would check this as well as you have (what is now clear) a typo in that thread as you mention a £100 disregard which had me scratching my head for a while. 😆

*but that might have changed in April, can’t recall at the moment… 😉

[GHE]

just to clarify-

they get both because the disregards are esentially under different schedules to the regs

p.s the typo was caused by the giddyness if a self employed student!

[Author]

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