{
  "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-24",
  "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-24.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/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Calculation of income other than earnings",
  "text": "(1) For the purposes of regulation 16 (average weekly income other than earnings), the income of a claimant which does not consist of earnings to be taken into account shall, subject to paragraphs (2) to (4), be his gross income and any capital treated as income under regulation 25 (capital treated as income) or 27 (modifications in respect of child or young person).\n(2) There shall be disregarded from the calculation of a claimant’s gross income under paragraph (1) any sum, where applicable, specified in Schedule 4.\n(3) Where the payment of any benefit under the Contributions and Benefits Act 1992 is subject to any deduction by way of recovery the amount to be taken into account under paragraph (1) shall be the gross amount payable.\n(4) Where a loan is made to a person pursuant to arrangements made under section 1 of the Education (Students Loans) Act 1990 or Article 3 of the Education (Student Loans) (Northern Ireland) Order 1990 and that person ceases to be a student before the end of the academic year in respect of which the loan is payable or, as the case may be, before the end of his course, a sum equal to the weekly amount apportionable under paragraph (2) of regulation 47 shall be taken into account under paragraph (1) for each week, in the period over which the loan fell to be apportioned, following the date on which that person ceases to be a student; but in determining the weekly amount apportionable under paragraph (2) of regulation 47 so much of that paragraph as provides for a disregard shall not have effect.\n(5) For the avoidance of doubt there shall be included as income to be taken into account under paragraph (1) any payment to which regulation 19(2) applies (payments not earnings).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 24(1) substituted (4.10.1993) by The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/2118), regs. 1(1), 23"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 24 in force at 1.4.1993, see reg. 1(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1990 c. 6."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1990/1506 (N.I. 11)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted for reg. 24(4)",
      "affecting": "uksi/2001/2319",
      "affecting_title": "The Social Security Amendment (Students and Income-related Benefits) Regulations 2001"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/1996/1510",
      "affecting_title": "The Housing Benefit, Council Tax Benefit and Supply of Information (Jobseeker’s Allowance) (Consequential Amendments) Regulations 1996"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2004/565",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations 2004"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2004/2327",
      "affecting_title": "The Social Security (Housing Benefit, Council Tax Benefit, State Pension Credit and Miscellaneous Amendments) Regulations 2004"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2002/841",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations 2002"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2002/2402",
      "affecting_title": "The Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit) (Amendment) Regulations 2002"
    },
    {
      "type": "substituted for words",
      "affecting": "uksi/2000/636",
      "affecting_title": "The Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/24",
    "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."
}