{
  "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-31",
  "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-31.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/31",
  "kind": "regulation",
  "number": "31",
  "heading": "Income treated as capital",
  "text": "(1) Any bounty derived from employment to which paragraph 6 of Schedule 3 applies and paid at intervals of at least one year shall be treated as capital.\n(2) Any amount by way of a refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or E shall be treated as capital.\n(3) Any holiday pay which is not earnings under regulation 19(1)(d) (earnings of employed earners) shall be treated as capital.\n(4) Except any income derived from capital disregarded under paragraphs 1, 2, 4, 7, 13 or 24 to 27 of Schedule 5, any income derived from capital shall be treated as capital but only from the date it is normally due to be credited to the claimant’s account.\n(5) In the case of employment as an employed earner, any advance of earnings or any loan made by the claimant’s employer shall be treated as capital.\n(6) Any charitable or voluntary payment which is not made or due to be made at regular intervals, other than a payment which is made under the Trusts, the Fund , the Eileen Trust or the Independent Living Funds, shall be treated as capital.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 31(6) inserted (14.5.1993) by The Income-related Benefits Schemes and Social Security (Recoupment) Amendment Regulations 1993 (S.I. 1993/1249), regs. 1(1)(a), 6(3)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 31(6) substituted (22.4.1993) by The Social Security Benefits (Miscellaneous Amendments) (No. 2) Regulations 1993 (S.I. 1993/963), regs. 1, 5(3)(4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 31 in force at 1.4.1993, see reg. 1(b)"
    }
  ],
  "outstanding_effects": [
    {
      "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": "modified (temp.)",
      "affecting": "uksi/1999/3156",
      "affecting_title": "The Social Security (New Deal Pilot) Regulations 1999"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2000/2910",
      "affecting_title": "The Social Security Amendment (Employment Zones) (No. 2) Regulations 2000"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2000/2910",
      "affecting_title": "The Social Security Amendment (Employment Zones) (No. 2) Regulations 2000"
    },
    {
      "type": "added",
      "affecting": "uksi/2000/724",
      "affecting_title": "The Social Security Amendment (Employment Zones) Regulations 2000"
    },
    {
      "type": "modified (temp. until 27.11.2001)",
      "affecting": "uksi/2000/3134",
      "affecting_title": "The Social Security (New Deal Pilot) Regulations 2000"
    },
    {
      "type": "added",
      "affecting": "uksi/1998/1174",
      "affecting_title": "The Social Security (Miscellaneous Amendments) (No. 4) Regulations 1998"
    },
    {
      "type": "modified",
      "affecting": "uksi/2000/3134",
      "affecting_title": "The Social Security (New Deal Pilot) Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "uksi/2000/724",
      "affecting_title": "The Social Security Amendment (Employment Zones) Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "uksi/2000/2910",
      "affecting_title": "The Social Security Amendment (Employment Zones) (No. 2) Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "uksi/2000/2910",
      "affecting_title": "The Social Security Amendment (Employment Zones) (No. 2) Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/31",
    "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."
}