# The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, Paragraph 21: Earnings of self-employers earners

Extent: E+W

(1) Subject to sub-paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross income of the employment.
(2) “Earnings” in the case of employment as a self-employed earner does not include—
(a) where an applicant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation for which payment is made, those payments;
(b) any payment made by a local authority to an applicant—
(i) with whom a person is accommodated by virtue of arrangements made under sections 22C ... of the Children Act 1989 or, as the case may be, section 26 or 26A of the Children (Scotland) Act 1995 or in Wales placed with the applicant or the applicant’s partner by a local authority under section 81 of the Social Services and Well-being (Wales) Act 2014; or
(ii) with whom a local authority fosters a child under the Looked After Children (Scotland) Regulations 2009 or who is a kinship carer under those Regulations;
(c) any payment made by a voluntary organisation in accordance with section 59(1)(a) of the Children Act 1989;
(d) any payment made to the applicant or his partner for a person (“the person concerned”) who is not normally a member of the applicant’s household but is temporarily in his care, by—
(i) a local authority but excluding payments of housing benefit made in respect of the person concerned;
(ii) a voluntary organisation;
(iii) the person concerned where the payment is for the provision of accommodation in respect of the meeting of that person’s needs under section 18 or 19 of the Care Act 2014 (duty and power to meet needs for care and support);
(iv) NHS England or an integrated care board established under section 14D of the National Health Service Act 2006; ...
(v) a Local Health Board established by an order made under section 11 of the National Health Service (Wales) Act 2006or
(vi) the persons concerned where the payment is for the provision of accommodation to meet that person’s needs for care and support under section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (respectively, duty and power to meet care and support needs of an adult);
(da) any payment or part of a payment made by a local authority in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care) to a person (“A”) which A passes on to the applicant where A—
(i) was formerly in the applicant’s care;
(ii) is aged 16 or over; and
(iii) continues to live with the applicant;
(db) any payments made to an applicant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance: further provisions);
(e) any sports award.

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Source: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-regulations-2012/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.