# The Employment and Support Allowance Regulations 2008, Regulation 139A: Treatment of loans for specific purposes


A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income.

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Source: https://www.legislation.gov.uk/uksi/2008/794/regulation/139A (the official version)
Page: https://openlegislation.uk/employment-and-support-allowance-regulations-2008/regulation-139A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.