Paragraph 1 Eligible housing costs for the purposes of determining exempt income and protected income

F2amounts payable by way of rent;

amounts payable by way of mortgage interest;

F4amounts payable by way of interest under a hire purchase agreement to buy a home;

amounts payable by way of interest on loans for repairs and improvements to the homeF5, including interest on a loan for any service charge imposed to meet the cost of such repairs and improvements;

F6amounts payable by way of ground rent or in Scotland, amounts payable by way of feu duty;

amounts payable under a co-ownership scheme;

amounts payable in respect of, or in consequence of, the use and occupation of the home;

where the home is a tent, amounts payable in respect of the tent and the site on which it stands;

amounts payable in respect of a licence or permission to occupy the home (whether or not board is provided);

amounts payable by way of mesne profits or, in Scotland, violent profits;

F7amounts payable by way of service charges, the payment of which is a condition on which the right to occupy the home depends;

F8amounts payable under or relating to a tenancy or licence of a Crown tenant;

mooring charges payable for a houseboat;

where the home is a caravan or a mobile home, F9amounts payable in respect of the site on which it stands;

any contribution payable by a parent resident in an almshouse provided by a housing association which is either a charity of which particulars are entered in the register of charities established under section 4 of the Charities Act 1960 M1 (register of charities) or an exempt charity within the meaning of that Act, which is a contribution towards the cost of maintaining that association’s almshouses and essential services in them;

F10amounts payable under a rental purchase agreement, that is to say an agreement for the purchase of a home under which the whole or part of the purchase price is to be paid in more than one instalment and the completion of the purchase is deferred until the whole or a specified part of the purchase price has been paid;

where, in Scotland, the home is situated on or pertains to a croft within the meaning of section 3(1) of the Crofters (Scotland) Act 1955M2, the F11amount payable in respect of the croft land;

where the home is provided by an employer (whether under a condition or term in a contract of service or otherwise), F12amounts payable to that employer in respect of the home, including F13any amounts deductible by the employer from the remuneration of the parent in question;

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amounts payable in respect of a loan taken out to pay off another loan but only to the extent that it was incurred in respect of amounts eligible to be taken into account as housing costs by virtue of other provisions of this Schedule.