# The Housing Benefit Regulations (Northern Ireland) 2006, Regulation 66: Amounts treated as capital

Extent: N.I.

(1) Any amount by way of a refund of tax deducted from a student’s covenant income shall be treated as capital.
(2) An amount paid from access funds as a single lump sum shall be treated as capital.
(3) An amount paid from access funds as a single lump sum which is intended and used for an item other than food, household fuel, rent or rates or both, ordinary clothing or footwear of a single claimant or, as the case may be, of the claimant or any other member of his family, or which is used for any water charges for which that claimant or member is liable, shall be disregarded as capital but only for a period of 52 weeks from the date of the payment.
(4) In paragraph (3) “rent or rates” means eligible rent or rates less any deductions in respect of non-dependants which fall to be made under regulation 72.

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Source: https://www.legislation.gov.uk/nisr/2006/405/regulation/66 (the official version)
Page: https://openlegislation.uk/housing-benefit-regulations-northern-ireland-2006/regulation-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.