{
  "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-21",
  "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-21.json",
  "legislation": "uksi/1992/1814",
  "legislation_title": "The Council Tax Benefit (General) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Earnings of self-employed earners",
  "text": "(1) Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross income of the employment and shall include any allowance paid under section 2 of the Employment and Training Act 1973or section 2 of the Enterprise and New Towns (Scotland) Act 1990 to the claimant for the purpose of assisting him in carrying on his business.\n(2) Earnings shall not include any payment to which paragraph 25 of Schedule 4 refers (payments in respect of a person accommodated with the claimant under arrangements made by a local authority or voluntary organisation).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 21 substituted (1.4.1993 immediately after art. 20 of S.I. 1993/349 comes into force) by The Council Tax Benefit (General) Amendment Regulations 1993 (S.I. 1993/688), regs. 1(1), 6(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 21(2) added (1.4.1993 immediately after art. 20 of S.I. 1993/349 comes into force) by The Council Tax Benefit (General) Amendment Regulations 1993 (S.I. 1993/688), regs. 1(1), 6(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 in force at 1.4.1993, see reg. 1(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1973 c. 50; section 2 was substituted by section 25 of the Employment Act 1988 (c. 19)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1990 c. 35."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words added",
      "affecting": "uksi/1999/2165",
      "affecting_title": "The Social Security Amendment (Sports Awards) Regulations 1999"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1994/2137",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No. 2) Regulations 1994"
    },
    {
      "type": "words added",
      "affecting": "uksi/1994/578",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 1994"
    },
    {
      "type": "amended",
      "affecting": "uksi/1999/2165",
      "affecting_title": "The Social Security Amendment (Sports Awards) Regulations 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/21",
    "retrieved_at": "2026-11-06T03:35:39.387743+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."
}