{
  "url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989/regulation-25",
  "json_url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989/regulation-25.json",
  "legislation": "uksi/1989/1321",
  "legislation_title": "The Community Charge Benefits (General) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989",
  "path": "regulation/25",
  "kind": "regulation",
  "number": "25",
  "heading": "Notional income",
  "text": "(1) A claimant shall be treated as possessing income of which he has deprived himself for the purpose of securing entitlement to community charge benefits or increasing the amount of those benefits.\n(2) Except in the case of a discretionary trust or a trust derived from a payment made in consequence of a personal injury, any income which would become available to the claimant upon application being made, but which has not been acquired by him, shall be treated as possessed by the claimant but only from the date on which it could be expected to be acquired were an application made.\n(3) Any payment of income, other than a payment of income made under the Macfarlane Trust , the Macfarlane (Special Payments) Trust , the Macfarlane (Special Payments) (No. 2) Trust , the Fund or the Independent Living Fund, made–\n(a) to a third party in respect of a single claimant or in respect of a member of the family (but not a member of the third party’s family) shall be treated as possessed by that single claimant or by that member to the extent that it is used for the food, ordinary clothing or footwear, household fuel, or eligible rent to which regulation 10 of the Housing Benefit (General) Regulations 1987 refers, of that single claimant or, as the case may be, of any member of that family or is used for any personal community charge , collective community charge contribution or water charges for which that claimant or member is liable;\n(b) to a single claimant or a member of the family in respect of a third party (but not in respect of another member of that family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family.\n(4) Where a claimant is in receipt of any benefit (other than community charge benefits) under the benefit Acts and the rate of that benefit is altered with effect from a date on or after 1st April in any year but not more than 14 days thereafter, the appropriate authority shall treat the claimant as possessing such benefit at the altered rate from either 1st April or the first Monday in April in that year whichever date the appropriate authority shall select to apply in its area, to the date on which the altered rate is to take effect.\n(5) Where–\n(a) a claimant performs a service for another person; and\n(b) that person makes no payment of earnings or pays less than that paid for a comparable employment in the area,\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nthe appropriate authority shall treat the claimant as possessing such earnings (if any) as is reasonable for that employment unless the claimant satisfies the authority that the means of that person are insufficient for him to pay or to pay more for the service; but this paragraph shall not apply to a claimant who is engaged by a charitable or voluntary body or is a volunteer if the appropriate authority is satisfied that it is reasonable for him to provide his services free of charge.\n(6) Where a claimant is treated as possessing any income under any of paragraphs (1) to (4) the foregoing provisions of this Part shall apply for the purposes of calculating the amount of that income as if a payment had actually been made and as if it were actual income which he does possess.\n(7) Where a claimant is treated as possessing any earnings under paragraph (5) the foregoing provisions of this Part shall apply for the purposes of calculating the amount of those earnings as if a payment had actually been made and as if they were actual earnings which he does possess except that paragraph (3) of regulation 19 (calculation of net earnings of employed earners) shall not apply and his net earnings shall be calculated by taking into account those earnings which he is treated as possessing, less–\n(a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the lower rate or, as the case may be, the lower rate and the basic rate of tax in the year of assessment in which the claim was made less only the personal relief to which the claimant is entitled under sections 257(1), (6) and (7) and 259(1)(a) and (2) of the Income and Corporation Taxes Act 1988 (personal relief) as is appropriate to his circumstances; but, if the assessment period is less than a year , the earnings to which the lower rate and, if appropriate, the basic rate of tax is to be applied and the amount of the personal relief deductible under this sub-paragraph shall be calculated on a pro-rata basis;\n(b) an amount in respect of primary Class 1 contributions payable under the Social Security Act in respect of those earnings; and\n(c) one-half of any sum payable by the claimant by way of a contribution towards an occupational or personal pension scheme.\n(8) In paragraph (3) the expression “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 25(3) inserted (1.4.1990) by The Community Charge Benefits (General) Amendment Regulations 1990 (S.I. 1990/834), regs. 1(1), 5(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 25(3) inserted (11.5.1991) by The Income-related Benefits Schemes and Social Security (Recoupment) Amendment Regulations 1991 (S.I. 1991/1175), regs. 1(1), 2(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 25(3) inserted (7.5.1992) by The Income-related Benefits Schemes and Social Security (Recoupment) Amendment Regulations 1992 (S.I. 1992/1101), regs. 1(1), 2(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 25(3)(a) substituted (1.10.1990) by The Community Charge Benefits (General) Amendment (No. 3) Regulations 1990 (S.I. 1990/1773), regs. 1(1), 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 25(4) substituted (1.4.1990) by The Community Charge Benefits (General) Amendment Regulations 1990 (S.I. 1990/834), regs. 1(1), 5(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 25(5)(b) substituted (7.10.1991) by The Housing Benefit and Community Charge Benefits (Miscellaneous) Amendment Regulations 1991 (S.I. 1991/1599), regs. 1(1)(c), 22(a) (with reg. 35)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 25(5)(c) omitted (7.10.1991) by virtue of The Housing Benefit and Community Charge Benefits (Miscellaneous) Amendment Regulations 1991 (S.I. 1991/1599), regs. 1(1)(c), 22(b) (with reg. 35)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 25(5) inserted (7.10.1991) by The Housing Benefit and Community Charge Benefits (Miscellaneous) Amendment Regulations 1991 (S.I. 1991/1599), regs. 1(1)(c), 22(c) (with reg. 35)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 25(7)(a) substituted (5.10.1992) by The Housing Benefit and Community Charge Benefits (Miscellaneous Amendments) (No.2) Regulations 1992 (S.I. 1992/2148), regs. 1(1), 18(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 25(7)(a) inserted (5.10.1992) by The Housing Benefit and Community Charge Benefits (Miscellaneous Amendments) (No.2) Regulations 1992 (S.I. 1992/2148), regs. 1(1), 18(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 25 in force at 1.4.1990, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1987/1971; relevant amending instrument is S.I. 1988/1971."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1321/regulation/25",
    "retrieved_at": "2026-10-29T15:39:44.176575+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}