{
  "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-27",
  "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-27.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/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Modifications in respect of child or young person",
  "text": "(1) Where the income of a child or young person, other than income consisting of any payment of maintenance whether under a court order or not, calculated in accordance with Chapters I to V of this Part exceeds the amount included under Schedule 1 in the calculation of the claimant’s applicable amount for that child or young person by way of the personal allowance and disabled child premium, if any, the excess shall not be treated as income of the claimant.\n(2) Where the capital of a child or young person, if calculated in accordance with Chapter VI of this Part in like manner as for the claimant , except as provided in paragraph (5), would exceed £3,000, any income of that child or young person , other than income consisting of any payment of maintenance, whether under a court order or not, shall not be treated as income of the claimant.\n(3) In calculating the net earnings or net profit of a child or young person there shall be disregarded (in addition to any sum which falls to be disregarded under paragraphs 11 and 12) any sum specified in paragraphs 13 and 14 of Schedule 3.\n(4) Any income of a child or young person which is to be disregarded under Schedule 4 shall be disregarded in such manner as to produce the result most favourable to the claimant.\n(5) There shall be treated as income any capital of a child or young person payable to him by instalments, one or more of which is outstanding at the date of claim or, in the case of a review, at the date of any subsequent review, where the instalment or aggregate of all the instalments outstanding at that date, taken together with the amount of that child’s or young person’s other capital calculated in accordance with Chapter VI of this Part in like manner as for the claimant, would exceed £3,000.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 27(1) substituted (4.10.1993) by The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/2118), regs. 1(1), 24(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 27(2) inserted (4.10.1993) by The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/2118), regs. 1(1), 24(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 27(2) inserted (4.10.1993) by The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/2118), regs. 1(1), 24(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 27(2) inserted (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), 9"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 27(5) added (4.10.1993) by The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/2118), regs. 1(1), 24(4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 in force at 1.4.1993, see reg. 1(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2005/2894",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.4) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/2894",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.4) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/2894",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.4) Regulations 2005"
    },
    {
      "type": "word omitted by SI 2003/325 reg. 17 (as amended)",
      "affecting": "uksi/2003/2275",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2001/1605",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Decisions and Appeals and Discretionary Financial Assistance) (Consequential Amendments and Revocations) Regulations 2001 (revoked)"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2004/2327",
      "affecting_title": "The Social Security (Housing Benefit, Council Tax Benefit, State Pension Credit and Miscellaneous Amendments) Regulations 2004"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2000/2629",
      "affecting_title": "The Social Security Amendment (Enhanced Disability Premium) Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/27",
    "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."
}