# The Employment and Support Allowance Regulations (Northern Ireland) 2008, Regulation 112: Income treated as capital

Extent: N.I.

(1) Any bounty derived from employment to which regulation 43(1)(e) and paragraph 12 of Schedule 7 apply and paid at intervals of at least one year is to be treated as capital.
(2) Any amount by way of a refund of income tax paid in respect of, or deducted from, profits or income chargeable to—
(a) tax under the provisions in Part 2 of the Income Tax (Trading and Other Income) Act 2005 or Part 2 of the Income Tax (Earnings and Pensions) Act 2003; or
(b) tax under the legislation of the Republic of Ireland which is analogous to tax under those provisions,
is to be treated as capital.
(3) Any holiday pay which is not earnings under regulation 95(1)(d) (earnings of employed earners) is to be treated as capital.
(4) Except any income derived from capital disregarded under paragraph 1, 2, 4 to 8, 10, 16 or 42 of Schedule 9, any income derived from capital is to be treated as capital but only from the date it is normally due to be credited to the claimant’s account.
(5) In the case of employment as an employed earner, any advance of earnings or any loan made by the claimant’s employer is to be treated as capital.
(6) Any payment made by the Secretary of State by way of an allowance to a prisoner on discharge is to be treated as capital.
(7) Any charitable or voluntary payment which is not made or not due to be made at regular intervals, other than one to which paragraph (8) applies, is to be treated as capital.
(8) This paragraph applies to—
(a) any payment which is made under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Infected Blood Payment Scheme for Northern Ireland, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the National Emergencies Trust , the Victims of Overseas Terrorism Compensation Scheme or the Independent Living Fund (2006); or
(b) any —
(i) Grenfell Tower payment;
(ii) child abuse payment;
(iii) Windrush payment.
(iv) Post Office compensation payment;
(v) LGBT Financial Recognition Scheme payment;
(va) Mother and Baby Scheme payment;
(vi) miscarriage of justice compensation payment.

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Source: https://www.legislation.gov.uk/nisr/2008/280/regulation/112 (the official version)
Page: https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-112
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.