Benefit Rates, Applicable Amounts and Disregards etc
| Main Income Disregards | ||||||
| April 2004 | April 2005 | April 2006 | April 2007 | April 2008 | ||
| Earned income disregards | £ | £ | £ | £ | £ | |
| Single person | 5.00 | 5.00 | 5.00 | 5.00 | 5.00 | |
| Couple (a least one works) | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | |
| Lone parent | 25.00 | 25.00 | 25.00 | 25.00 | 25.00 | |
| Special cases (part-time firefighter, auxillary coast guard, territorial army) | 20.00 | 20.00 | 20.00 | 20.00 | 20.00 | |
| Carer premium and/or disability premium awarded | 20.00 | 20.00 | 20.00 | 20.00 | 20.00 | |
| Tax paid | all | all | all | all | all | |
| Tax refunds | treat as capital | treat as capital | treat as capital | treat as capital | treat as capital | |
| National Insurance contributions | all | all | all | all | all | |
| Private pension contribution (eg superannution) | 50% | 50% | 50% | 50% | 50% | |
| Child-care costs (NB costs must meet set criteria to qualify; child-care costs disregard can be used-up on WFTC or DPTC if necessary for low paid) | ||||||
| - lone parent or both partners of a couple working 16 or more hours a week also if couple one works and other meets disabled conditions with one child (under 15) | 135.00 | 175.00 | 175.00 | 175.00 | 175.00 | |
| - lone parent or both partners of a couple working 16 or more hours a week also if couple one works and other meets disabled conditions with two or more children | 200.00 | 300.00 | 300.00 | 300.00 | 300.00 | |
| Eligible for Working Tax Credit and work 16 hours or more (in addition to basic earnings disregards) OR | 12.32 | 14.50 | 14.90 | 15.45 | 16.05 | |
| Eligible for Working Tax Credit and work 30 hours or more (in addition to basic earnings disregards) OR | 12.32 | 14.50 | 14.90 | 15.45 | 16.05 | |
| Eligible for Working Tax Credit and work 16 hours or more - specified groups (in addition to basic earnings disregards) | 12.32 | 14.50 | 14.90 | 15.45 | 16.05 | |
| Arrears of Tax Credits (52 week capital disregard) |
treat as capital |
treat as capital | treat as capital | treat as capital | treat as capital | |
| Other income disregards | ||||||
| Maintenance received by the claimant/claimant's partner(only if child in household) | 15.00 | 15.00 | 15.00 | 15.00 | 15.00 | |
| DLA, AA, Xmas bonus, Socal Fund payments, Income Support, JSA(IB) | all | all | all | all | all | |
| Charitable payments (*fully from 10/11/2005) | up to 20.00 | up to 20.00* | all | all | all | |
| War pensions (statutory scheme limit) (no limit on local schemes) | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | |
| Income from sub-tenants (claimant or any partner at least 60) | 20.00 | 20.00 | 20.00 | 20.00 | 20.00 | |
| Income from sub-tenants (claimant and any partner under 60) | 4.00 | 4.00 | 4.00 | 4.00 | 20.00 | |
| Income from sub-tenants (additional disregard if fuel/heating etc included) (claimant and any partner under 60) | 9.80 | 10.55 | 11.95 | 15.45 | n/a | |
| Income from boarders (usually provided with meals) | 20.00 plus 50% rest | 20.00 plus 50% rest | 20.00 plus 50% rest | 20.00 plus 50% rest | 20.00 plus 50% rest | |
| Student loan | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | |
| Rental income from other properties | nil | nil | nil | nil | nil | |