{
  "url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-40",
  "json_url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-40.json",
  "legislation": "nisr/1987/459",
  "legislation_title": "The Income Support (General) Regulations (Northern Ireland) 1987",
  "legislation_url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987",
  "path": "regulation/40",
  "kind": "regulation",
  "number": "40",
  "heading": "Calculation of income other than earnings",
  "text": "(1) For the purposes of regulation 29 (calculation of income other than earnings), the income of a claimant which does not consist of earnings to be taken into account shall, subject to paragraphs (2) and (3), be his gross income and any capital treated as income under regulations 24(3), 41 and 44 (treatment of charitable and voluntary payments, capital treated as income and modifications in respect of children and young persons).\n(2) There shall be disregarded from the calculation of a claimant's gross income under paragraph (1) any sum, where applicable, specified in Schedule 9 (income to be disregarded).\n(3) Where the payment of any benefit under the benefit Acts is subject to any deduction by way of recovery the amount to be taken into account under paragraph (1) shall be the gross amount payable.\n(4) For the avoidance of doubt there shall be included as income to be taken into account under paragraph (1) any payment to which regulation 35(2) or 37(2) (payments not earnings) applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "word added",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "added",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2011/135",
      "affecting_title": "The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2011"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2000/241",
      "affecting_title": "The Social Security (Students Amendment) Regulations (Northern Ireland) 2000"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2000/71",
      "affecting_title": "The Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2000/71",
      "affecting_title": "The Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000"
    },
    {
      "type": "added",
      "affecting": "nisr/2000/71",
      "affecting_title": "The Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000"
    },
    {
      "type": "substituted",
      "affecting": "nisr/2001/278",
      "affecting_title": "The Social Security (Students and Income-Related Benefits Amendment) Regulations (Northern Ireland) 2001"
    },
    {
      "type": "inserted",
      "affecting": "nisr/1997/22",
      "affecting_title": "The Income-Related Benefits and Jobseeker’s Allowance (Miscellaneous Amendments) Regulations (Northern Ireland) 1997"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2008/262",
      "affecting_title": "The Social Security (Students and Miscellaneous Amendments) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2008/262",
      "affecting_title": "The Social Security (Students and Miscellaneous Amendments) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2008/262",
      "affecting_title": "The Social Security (Students and Miscellaneous Amendments) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "word substituted",
      "affecting": "nisr/2002/222",
      "affecting_title": "The Social Security (Students and Income-Related Benefits Amendment) Regulations (Northern Ireland) 2002"
    },
    {
      "type": "omitted",
      "affecting": "nisr/2003/367",
      "affecting_title": "The Social Security (Back to Work Bonus and Lone Parent Run-on Amendment and Revocation) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "word substituted",
      "affecting": "nisr/2003/195",
      "affecting_title": "The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "applied (with modifications) by SR2004/91 (as amended)",
      "affecting": "nisr/2005/107",
      "affecting_title": "Travelling Expenses and Remission of Charges (Amendment) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2008/262",
      "affecting_title": "The Social Security (Students and Miscellaneous Amendments) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2008/262",
      "affecting_title": "The Social Security (Students and Miscellaneous Amendments) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "added",
      "affecting": "nisr/2008/286",
      "affecting_title": "The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "applied (with modifications) by SR2004/91 (as amended)",
      "affecting": "nisr/2009/52",
      "affecting_title": "The Travelling Expenses and Remission of Charges (Amendment) Regulations (Northern Ireland) 2009"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2009/338",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2009"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2016/236",
      "affecting_title": "The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1987/459/regulation/40",
    "retrieved_at": "2026-10-29T03:18:43.914608+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."
}