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<p>A Universal Credit award is calculated on the basis of the set benefit rate against
money coming in, to ensure fairness of treatment for all claimants against the money
that they have available. This is a long-standing principle of means-tested benefits.</p><p>
</p><p>Universal Credit rules align closely to tax legislation (Income Tax (Earnings
and Pensions) Act 2003 (ITEPA)). Amounts that are taken into account for a Universal
Credit award include those that are general earnings, as defined in section 7(3) of
ITEPA. Amounts paid as expenses that are exempt from Income tax under Part 4 of ITEPA
are not taken into account for a Universal Credit award.</p>
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