{
  "url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-118",
  "json_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-118.json",
  "legislation": "nisr/2008/280",
  "legislation_title": "The Employment and Support Allowance Regulations (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008",
  "path": "regulation/118",
  "kind": "regulation",
  "number": "118",
  "heading": "Calculation of tariff income from capital",
  "text": "(1) Except where the circumstances prescribed in paragraph (3) apply to the claimant, where the claimant’s capital calculated in accordance with this Part exceeds £6,000 it is to be treated as equivalent to a weekly income of £1 for each complete £250 in excess of £6,000 but not exceeding £16,000.\n(2) Where the circumstances prescribed in paragraph (3) apply to the claimant and that claimant’s capital calculated in accordance with this Part exceeds £10,000, it is to be treated as equivalent to a weekly income of £1 for each complete £250 in excess of £10,000 but not exceeding £16,000.\n(3) For the purposes of paragraph (2) the prescribed circumstances are that the claimant lives permanently in a residential care home, a nursing home, an Abbeyfield Home or an independent hospital.\n(4) For the purposes of paragraph (3), a claimant is to be treated as living permanently in such home or hospital where the claimant is absent from a home or hospital referred to in that paragraph—\n(a) in the case of a claimant over pensionable age, for a period not exceeding 52 weeks; and\n(b) in any other case, for a period not exceeding 13 weeks.\n(5) Notwithstanding paragraphs (1) and (2), where any part of the excess is not a complete £250 that part is to be treated as equivalent to a weekly income of £1.\n(6) For the purposes of paragraphs (1) and (2), capital includes any income treated as capital under regulation 112 (income treated as capital) .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 118(6) substituted (27.10.2008) by The Employment and Support Allowance (Miscellaneous Amendments) Regulations (Northern Ireland) 2008 (S.R. 2008/413), regs. 1(1), 3(15)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 118 in operation at 27.10.2008, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2008/280/regulation/118",
    "retrieved_at": "2026-11-12T03:38:16.781320+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}