Paragraph 1

In this Schedule—

• “annual income” means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 2002^f1;

• “child tax credit” has the meaning given in Part 1 of the Tax Credits Act 2002^f2;

• “consumer prices index” means—

  1. (a)

     the consumer prices index (CPI) published by the Office for National Statistics; or

  2. (b)

     where the index is not published for a month, any substituted index or figures published by the Office for National Statistics;

• “disabled child premium” means a premium of that name specified in the relevant legislation;

• “documentary evidence” includes copies of documents;

• “earned income” means a person’s earned income calculated in accordance with Chapter 2 of Part 6 of the Universal Credit Regulations 2013^f3;

• “income-related employment and support allowance” has the same meaning as “income-related allowance” in section 1 of the Welfare Reform Act 2007^f4;

• “member of the work-related activity group” means a person who has or is treated as having limited capability for work under Part 5 of the Employment and Support Allowance Regulations 2008^f5 other than by virtue of regulation 30 of those Regulations;

• “parental responsibilities” has the meaning given in section 1(3) of the Children (Scotland) Act 1995^f6;

• “qualifying component” means—

  1. (a)

     child tax credit which includes a disability element;

  2. (b)

     a disabled child premium;

  3. (c)

     a disability premium, enhanced disability premium or severe disability premium;

  4. (d)

     a pensioner premium or higher pensioner premium,

  and for the purposes of this definition, “disability premium”, “enhanced disability premium”, “severe disability premium”, “pensioner premium” and “higher pensioner premium” mean a premium of that name specified in the relevant legislation;

• “relevant annual amount” means—

  1. (a)

     for scheme year 12, £17,005;

  2. (b)

     for each subsequent scheme year, the relevant annual amount for the preceding scheme year increased or, as the case may be, decreased, by the percentage increase or decrease in the consumer prices index over the 12 month period ending with the 30th September in the preceding scheme year (the resulting figure being rounded upwards to the nearest £1);

• “relevant assessment period” means an assessment period beginning on a date no earlier than 6 months before the date on which the scheme year starts, where “assessment period” has the meaning given in regulation 21 of the Universal Credit Regulations 2013^f7;

• “relevant legislation” means—

  1. (a)

     Parts 3 and 4 of Schedule 2 to the Income Support (General) Regulations 1987^f8;

  2. (b)

     Parts 2 and 3 of Schedule 4 to the Employment and Support Allowance Regulations 2008^f9;

  3. (c)

     Parts 3 to 4B of Schedule 1 to the Jobseeker’s Allowance Regulations 1996^f10;

  4. (d)

     Parts 3 and 4 of Schedule 3 to the Housing Benefit Regulations 2006^f11;

  5. (e)

     Parts 3 and 4 of Schedule 3 to the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006^f12;

• “relevant periodic amount” means one twelfth of the relevant annual amount for the scheme year (rounded upwards to the nearest £1);

• “universal credit” has the meaning given in section 1 of the Welfare Reform Act 2012^f13.