# The Advice and Assistance (Scotland) (Consolidation and Amendment) Regulations 1996, Paragraph 7


In computing the income of the person concerned–
(a) there shall be left out of account–
(i) any income tax paid or payable on income treated under the provisions of this Schedule as his income;
(ii) the amount estimated to have been paid by way of contributions under the 1992 Act or any scheme made under that Act in respect of the seven days up to and including the date of the application for advice or assistance;
(b) there shall be left out of account any payment made by the Secretary of State under the Earnings Top-up Scheme 1996 ;
(c) there shall be a deduction in respect of the maintenance of the spouse of the person concerned, if the spouses are living together, in respect of the maintenance of any dependent person, being a member of his or her household, at the following rates:–
(i) in the case of a spouse, at a rate equivalent to the difference, as at the date when the application for advice and assistance is made, between the income support allowance for a couple where both members are aged not less than 18 (which is specified in column (2) of paragraph 1(3)(d) of Part I of Schedule 2 to the Income Support (General) Regulations 1987), and the allowance for a single person aged not less than 25 (which is specified in column (2) of paragraph 1(1)(e) of Part I of Schedule 2 to those Regulations);
(ii) in the case of a dependent person aged under 19, at a rate equivalent to the amount specified in, column (2) of paragraph 2(1) of Part I of Schedule 2 to the Income Support (General) Regulations 1987 appropriate to that person as at the date when the application for advice and assistance is made;
(iii) in the case of a dependent person aged 19 or over, at a rate equivalent to the amount specified in column (2) of paragraph 2(1)(b) of Part I of Schedule 2 to the Income Support (General) Regulations 1987 as at the date when the application for advice and assistance is made;

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Source: https://www.legislation.gov.uk/uksi/1996/2447/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/advice-and-assistance-scotland-consolidation-and-amendment-regulations-1996/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.