Explanatory note

These Regulations amend the Council Tax Benefit (General) Regulations 1992 (S.I. 1992/1814), the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887), the Family Credit (General) Regulations 1987 (S.I. 1987/1973), the Housing Benefit (General) Regulations 1987 (S.I. 1987/1971), the Income Support (General) Regulations 1987 (S.I. 1987/1967) (collectively referred to below as “the income-related benefits") and the Jobseeker’s Allowance Regulations 1996 (S.I. 1996/207).

In particular, regulation 2 of these Regulations provides that, for the purposes of the income-related benefits and jobseeker’s allowance, non-cash vouchers which are not disregarded as payments under the Social Security (Contributions) Regulations 1979 (S.I. 1979/591 as amended) shall be treated as earnings. The Regulations referred to above have also been amended by regulation 2 so as to ensure that such vouchers are not treated as payments in kind.

These Regulations do not impose a charge on business.