# The Jobseeker’s Allowance Regulations 1996, Regulation 138: Income treated as capital


(1) Any amount by way of a refund of tax deducted from a student’s 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, ordinary clothing or footwear..., household fuel, rent for which housing benefit is payable or any housing costs to the extent that they are met under regulation 83(f) or 84(1)(g) (housing costs)..., of a single claimant or, as the case may be, of any other member of his family his partner, or which is used for an item other than any council tax or water charges for which that claimant or member is liable partner 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) “ordinary clothing or footwear” means clothing or footwear for normal daily use, but it does not include—
(a) school uniforms, or
(b) clothing or footwear used solely for sporting activities.

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Source: https://www.legislation.gov.uk/uksi/1996/207/regulation/138 (the official version)
Page: https://openlegislation.uk/jobseekers-allowance-regulations-1996/regulation-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.