Regulation 39 Notional incomeI1

a discretionary trust;

a trust derived from a payment made in consequence of a personal injury;

a personal pension scheme, occupational pension schemeF1... or a payment made by the Board of the Pension Protection Fund where the claimant F2has not attained the qualifying age for state pension credit;

any sum to which paragraph 45(2)(a) of Schedule 7 F3applies which is administered in a way referred to in paragraph 45(1)(a);

child tax credit; or

working tax credit,

any sum to which paragraph (12A) applies;

to a third party in respect of a single claimant or a member of the family (but not a member of the third party’s family) shall, where that payment is a payment of an occupational pension, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, be treated as possessed by that single claimant or, as the case may be, by that member;

to a third party in respect of a single claimant or in respect of a member of the family (but not a member of the third party’s family) shall, where it is not a payment referred to in sub-paragraph (a), be treated as possessed by that single claimant or by that member to the extent that it is used for the food, household fuel or, subject to paragraph (14), rent or rates or both or ordinary clothing or footwear, of that single claimant or, as the case may be, of any member of that family F7or is used for any water charges for which that claimant or member is liable;

to a single claimant or a member of the family in respect of a third party (but not in respect of another member of that family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family.

under F8or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust F9, MFET Limited F10, the Skipton Fund, the Caxton Foundation F11, the Infected Blood Payment Scheme for Northern Ireland, the Scottish Infected Blood Support Scheme, an approved blood scheme F12, the London Emergencies Trust, the We Love Manchester Emergency Fund F13, the National Emergencies Trust or the Independent Living F14Fund (2006);

pursuant to section 19(1)(a) of the Coal Industry Act 1994^f1 (concessionary coal);

pursuant to section 1 of the 1950 Act in respect of a person’s participation—

in respect of a claimant's participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations (Northern Ireland) 2014;

under an occupational pension scheme, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where—

a Grenfell Tower payment;

a child abuse payment;

a Windrush payment;

a Post Office compensation payment;

an LGBT Financial Recognition Scheme payment F20;

a Mother and Baby Scheme payment;

a miscarriage of justice compensation payment.

in a case in which the claimant’s weekly amount of eligible rent or, as the case may be, rates falls to be calculated in accordance with regulation 78(2)(b) or (c) or, as the case may be, (3)(b) or (c), from 1st April in that year;

in any other case, from the first Monday in April in that year,

a claimant performs a service for another person; and

that person makes no payment of earnings or pays less than that paid for a comparable employment in the area,

to a claimant who is engaged by a charitable or voluntary organisation or who is a volunteer if the relevant authority is satisfied in any of those cases that it is reasonable for him to provide those services free of charge; F22...

in a case where the service is performed in connection with—

to a claimant who is participating in a work placement approved by the Department for Employment and Learning (or a person providing services to that Department) before the placement starts.

an amount in respect of income tax equivalent to an amount calculated by applying to those earnings F25... the basic rate F26, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax applicable to the assessment period less only the F27personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances; but, if the assessment period is less than a year, the earnings to which the F28basic rate F29, or the Scottish basic rate, of tax is to be applied and the amount of the personal F30reliefs deductible under this sub-paragraph shall be calculated on a pro-rata basis;

an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the Act in respect of those earnings if such contributions were payable; and

one half of any sum payable by the claimant by way of a contribution towards an occupational or personal pension scheme.