Chapter 3 Earned income

Scotland

1. 45Meaning of “earned income”
2. 46Meaning of other terms relating to earned income
3. 47Calculation of earned income in an assessment period
4. 48Surplus earnings
5. 49Employed earnings (applicants with an award of universal credit)
6. 50Employed earnings (applicants with no award of universal credit)
7. 51Self-employed earnings
8. 52Unused losses (applicants with an award of universal credit)
9. 53Permitted expenses (applicants with an award of universal credit)
10. 54Flat rate deductions for mileage and use of home and adjustment for personal use of business premises (applicants with an award of universal credit)
11. 55Notional earned income
12. 56Minimum income floor