# The Council Tax Benefit (General) Regulations 1992, Regulation 21: Earnings of self-employed earners

Extent: E+W+S

(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.
(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).

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Source: https://www.legislation.gov.uk/uksi/1992/1814/regulation/21 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.