Paragraph 1 DefinitionsF1

(1)

In this Schedule—

(a)

“financial year” means the period of twelve months in respect of which the income of a person whose residual income is calculated under the provisions of this Schedule is computed for the purposes of the income tax legislation which applies to it;

(b)

“independent eligible part-time student” has the meaning given in paragraph 2;

(c)

“Member State” means a Member State of the EU;

(d)

“parent” means a natural or adoptive parent and “child”, “mother” and “father” are to be construed accordingly;

(e)

“parent student” means an eligible part-time student who is the parent of an eligible student or an eligible part-time student;

(f)

“partner” in relation to an eligible part-time student means any of the following—

(i)

the spouse of an eligible part-time student;

(ii)

the civil partner of an eligible part-time student;

(iii)

a person ordinarily living with an eligible part-time student as if the person were the student’s spouse or civil partner where the student falls within paragraph 2(1)(a);

(g)

“partner” in relation to the parent of an eligible part-time student means any of the following other than another parent of the eligible part-time student—

(i)

the spouse of an eligible part-time student’s parent;

(ii)

the civil partner of an eligible part-time student’s parent;

(iii)

a person ordinarily living with the parent of an eligible part-time student as if the person were the parent’s spouse or civil partner;

(h)

“preceding financial year” means the financial year immediately preceding the relevant year;

(i)

“prior financial year” means the financial year immediately preceding the preceding financial year;

(j)

“relevant year” means the academic year of the course in respect of which the household income falls to be assessed;

(k)

“residual income” means taxable income after the application of paragraph 4 (in the case of an eligible part-time student), paragraph 5 (in the case of an eligible part-time student’s parent), paragraph 6 (in the case of an eligible part-time student’s partner) or paragraph 7 (in the case of the partner of a an eligible part-time student’s parent) and income referred to in sub-paragraph (2) received net of income tax;

(l)

“taxable income” means, in relation to paragraph 4, in respect of the academic year for which an application has been made under regulation 157C F2..., in relation to paragraph 5, in respect (subject to F3(2) to (4A) of paragraph 5) of the prior financial year F4and, in relation to paragraph 7, in respect (subject to sub-paragraphs (2) to (5) of paragraph 7) of the prior financial year—

(i)

the total income on which a person (“A”) is charged to income tax as determined at Step 1 of the calculation in section 23 of the Income Tax Act 2007, together with any payments and other benefits mentioned in section 401(1) of the Income Tax (Earnings and Pensions) Act 2003 (ignoring section 401(2) of that Act), received or treated as received by A, to the extent that they are not a component of the total income on which A is charged to income tax,

(ii)

A’s total income from all sources as determined for the purposes of the income tax legislation of F5a Member State which applies to A’s income, or

(F6iii)

where the legislation of—

(aa)

the United Kingdom and one or more Member States; or

(bb)

more than one Member State

applies to the period, A’s total income from all sources as determined for the purposes of the income tax legislation under which the Secretary of State considers that A’s total income in that period is greatest (except as otherwise provided in paragraph 5),

F7except that no account is taken of income referred to in sub-paragraph (2) paid to another party.

(2)

The income referred to in this sub-paragraph is any benefits under a pension arrangement pursuant to an order made under section 23 of the Matrimonial Causes Act 1973 which includes provision made by virtue of sections 25B(4) and 25E(3) of that Act or pension benefits under Part 1 of Schedule 5 to the Civil Partnership Act 2004 which includes provision made by virtue of Parts 6 and 7 of that Schedule.

Annotations

Textual amendments

F1: Sch. 6 inserted (with application in accordance with reg. 1(2)(b) of the amending S.I.) by The Education (Student Support) (Amendment) (No. 3) Regulations 2018 (S.I. 2018/472), reg. 1(2)(a), Sch. 2
F2: Word in Sch. 6 para. 1(1)(l) omitted (13.2.2020) by virtue of The Education (Student Fees, Awards and Support etc.) (Amendment) (No. 2) Regulations 2020 (S.I. 2020/48), regs. 1(1), 10(4)(a)(i)
F3: Words in Sch. 6 para. 1(1)(l) substituted (13.2.2020) by The Education (Student Fees, Awards and Support etc.) (Amendment) (No. 2) Regulations 2020 (S.I. 2020/48), regs. 1(1), 10(4)(a)(ii)
F4: Words in Sch. 6 para. 1(1)(l) inserted (13.2.2020) by The Education (Student Fees, Awards and Support etc.) (Amendment) (No. 2) Regulations 2020 (S.I. 2020/48), regs. 1(1), 10(4)(a)(iii)
F5: Words in Sch. 6 para. 1(1)(l)(ii) substituted (31.12.2020) by The Education (Student Fees, Awards and Support) (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1181), regs. 1(3), 13(2)(a)
F6: Sch. 6 para. 1(1)(l)(iii) substituted (31.12.2020) by The Education (Student Fees, Awards and Support) (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1181), regs. 1(3), 13(2)(b)
F7: Words in Sch. 6 para. 1(1)(l) substituted (31.12.2020) by The Education (Student Fees, Awards and Support) (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1181), regs. 1(3), 13(2)(c)