6. Benefits and tax credits
Some benefits are taken into account in the assessment of income support (IS), income-based jobseeker’s allowance (JSA), income-related employment and support allowance (ESA) and housing benefit (HB). Other benefits are ignored or partially ignored.
Benefits and tax credits taken into account in full include:
•carer’s allowance (CA);
•carer support payment;
•child tax credit (CTC) for HB;
•contribution-based JSA;
•contributory ESA;
•incapacity benefit;
•most industrial injuries benefits;
•retirement pension;
•working tax credit.
Benefits and tax credits completely disregarded include:
•adult disability payment;
•attendance allowance;
•Best Start grant;
•CA supplement and the young carer grant;1The Social Security (Scotland) Act 2018 (Consequential Modifications) Order 2018 No.872 •child benefit (but if you still have amounts for children in your IS or JSA, child benefit is taken into account);
•child disability payment;
•CTC for IS, JSA and income-related ESA;
•disability living allowance;
•personal independence payment;
•funeral support payments;
•Scottish child payment.
Benefits and tax credits partly disregarded include widowed parent’s allowance – £10 a week is disregarded for IS, JSA and income-related ESA, £15 a week for HB. You do not get this disregard in full if you already have £10 disregarded from a student loan or £20 disregarded from discretionary fund payments.