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14.—(1) Schedule 4 to the 1987 Regulations (sums to be disregarded in the calculation of income other than earnings)(1) shall be amended in accordance with the following provisions of this regulation.
(2) In paragraph 13—
(a)in sub-paragraph (2) for the words “ordinary clothing or footwear, household fuel or eligible rent” there shall be substituted the words “household fuel or, subject to paragraph (5), rent or ordinary clothing or footwear,”;
(b)for sub-paragraph (5) there shall be substituted the following sub-paragraph—
“(5) In sub-paragraph (2)—
(a)“rent” means eligible rent less any deductions in respect of non-dependants which fall to be made under regulation 63 (non-dependant deductions)(2);
(b)the expression “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities.”
(3) In paragraph 15—
(a)in sub-paragraph (2)(3) for the words from “only to the extent of” to the end of the sub-paragraph there shall be substituted the words—
“only to the extent of—
(a)any mortgage repayments made in respect of the dwelling or premises in the period during which that income accrued; or
(b)any council tax or water charges which the claimant is liable to pay in respect of the dwelling or premises and which are paid in the period during which that income accrued.”;
(b)after sub-paragraph (2) there shall be added the following sub-paragraph—
“(3) The definition of “water charges” in regulation 2(1) shall apply to sub-paragraph (2) of this paragraph with the omission of the words “in so far as such charges are in respect of the dwelling which a person occupies as his home”.”.
(4) Paragraph 27 (disregard of maintenance payments made by claimant) shall be omitted.
(5) After paragraph 49(4) there shall be added the following paragraphs—
“50. Any guardian’s allowance.
51. Any council tax benefit.”.
Paragraphs 48 and 49 were added by S.I. 1992/432.
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