Appendix B Income Type Existing Scheme Proposed new Changed? Count of Incomes - as at Scheme 31 August 2016 - not including pensioner claims Disability Living Allowance (Mobility) Disregarded as income Disregard as income N DLAM 1073 cases, £57.45 Disability Living Allowance (Care Lower Rate) DLACL 363 cases, £21.80 Disability Living Allowance (Care Middle Rate) DLACM 541 cases, £55.10 Disability Living Allowance (Care Higher Rate) DLACH 270 cases, £82.30 Total 2,247 cases Mobility allowance Disregarded as income Disregard as income N 3 PIP Disregarded as income Disregarded as income N 794 Severe Disability Allowance Treated as income Treat as income N 15 Industrial Injuries Benefit Treated as income Treat as income N 14 War disablement and Widows Pension Fully disregarded as income Fully disregard as N 0 income Arrears of benefit payments Disregarded as income Disregard as income N 0 Page 39 Child Tax Credit Treated as income Treat as income N 2815 Working Tax Credit Treated as income Treat as income N 1175 Job Seekers Allowance Treated as income Treat as income N 15 (contributions based) Maternity Pay/Allowance Treated as income Treat as income N 41 Paternity pay/allowance Treated as income Treat as income N 0 Sick Pay Treated as income Treat as income N 15 Widowed Parent Allowance Treated as income Treat as income N 12 Child Care Costs Disregarded expenditure up to Disregarded N 175 £175 for one child or £300 pw expenditure up to £175 for two or more children if for one child or £300 working over 16 hours pw for two or more Agenda Item 9 children if working over 16 hours Bereavement Allowance Treated as income Treat as income N 15 Armed Forces Compensation Disregarded from calculation Disregard from N 0 calculation Income Support Treated as income (passported Treated as income N 1058 Agenda Item 9 to maximum award) (maximum award) Job Seekers Allowance (CB) Treated as income Treat as income N 15 Trust Funds Disregarded Disregard N Unknown Adult Maintenance Treated as income Treat as income N 10 Foster Payment Disregarded as Income Disregard as income N 4 Guardian Payment Disregarded as income Disregard as income N 4 Adoption Payment Disregarded as income Disregard as income N 0 Employment Support Allowance Treated as income Treat as income (may N 2085 (income related) (passported benefit) trigger protection if additional components in award) Employment Support Allowance Treated as income Treat as income (may N 484 (contribution based) trigger protection if additional components in award) Page 40 Disability Earned Income Disregard Permitted earnings disregard - Permitted earnings N 0 higher £101.00 disregard - higher Permitted earnings disregard - £101.00 lower £20.00 Permitted earnings disregard - lower £20.00 Income from Boarders or rents disregard £20 disregard £20 N 12 Student Grants/Loans Disregard £10 Disregard £10 N 5 Benefit Run On 4 weeks 4 weeks N Universal Credit UC amount minus Housing UC amount minus N 782 Costs, disregarded income Housing Costs, disregarded income Diminishing capital rule Way of calculating capital levels Removed from scheme Y over a long period of time rules Unknown Voluntary Payments Disregarded as income Treat as income N 3 Carers Allowance Disregard as income Disregard as income N 776 Child Maintenance Disregarded in full Treat as income but Y 92 disregard first £50 per child Personal Injury Compensation Payments Disregarded as capital Disregarded as capital N Unknown Self employed child minders Two thirds of income Treat as self employed Y 11 disregarded as expenses within Universal Credit rules Child Benefit 25% treated as income 25% treated as income N 5827 Self Employed Complicated assessment of For the newly self- Y 374 income through income & employed - Treat as expense accounts. However if self employed within lower then if lower than 32 / 16 Universal Credit rules hours at minimum wage apply the higher of the two. Currently no transitional protection Earned Income Net income calculated by gross Net income calculated N 1690 less NI less Tax less 50% of by gross less NI less pension contribution Tax less 50% of pension contribution Capital £1 taken as tariff income for No tariff income Y 3,917 with some capital Page 41 every £250 over £6000 up to a cut off limit of £10,000 Shares & Investments Valued and treated as capital Valued and treated as N capital Backdating One month One month N Earned Income Disregard Flat rate £20 disregard Flat rate £20 disregard N Non dependant deductions Gross Income Deduction Flat rate Non Y 314 non-dependants Passported benefit £0.00 Up to Dependant (working), £182.99 - £4.60 £183.00 - Deduction 130 non-dependants (not- £315.99 - £9.15 £316.00 - £5 - non worker working), £393.99 -£11.55 £394.00 & £10.00 - gross earnings 692 non-dependants (no- above - £13.85 £22,999 or less and deduction) £30.00 - gross earnings £23,000 or above Agenda Item 9 Applicable amounts Used in calculation to establish No use of applicable Y entitlement to LCTR amounts All claims Premiums Used in calculation to establish No use of premiums Y entitlement to LCTR All claims Agenda Item 9 Relevant DWP Housing Benefit Upratings 2016-2017

Income Support rates April 2015 £ Weekly April 2016 £ Weekly Personal Allowances Single Under 25 £57.90 £57.90 Aged 25 or over £73.10 £73.10

Lone parent Under 18 £57.90 £57.90

Aged 18 or over £73.10 £73.10 Page 42

Couple Both under 18 £57.90 £57.90 Both under 18 – higher rate (for example with £87.50 £87.50 responsibility for a child) One under 18, one 18 - 24 £57.90 £57.90 One under 18, one aged 25 or over £73.10 £73.10 Both 18 or over £114.85 £114.85

Dependent children Birth to September following 16th birthday £66.90 £66.90 From September following 16th birthday to day before £66.90 £66.90 20th birthday

Premiums Family Premium £17.45 £17.45 Family Premium (lone parent rate) £17.45 £17.45 Disability Premium Single £32.25 £32.25 Couple £45.95 £45.95

Enhanced Disability Premium Single £15.75 £15.75 Couple £22.60 £22.60 Disabled child rate £24.43 £24.43

Severe Disability Premium Single £61.85 £61.85 Couple – one qualifies £61.85 £61.85 Couple – both qualify £123.70 £123.70

Disabled child premium £60.06 £60.06 Page 43

Carer Premium £34.60 £34.60

Capital limits Upper £16,000.00 £16,000.00 Lower £6,000.00 £6,000.00

Jobseeker’s Allowance rates April 2015 £ Weekly April 2016 £ Weekly Contribution-based Jobseeker’s Allowance Personal Rates Under 25 £57.90 £57.90

Aged 25 or over £73.10 £73.10 Agenda Item 9

Income-based Jobseeker’s Allowance Personal Allowances Single Under 25 £57.90 £57.90 Agenda Item 9 Aged 25 or over £73.10 £73.10

Lone parent Under 18 £57.90 £57.90 18 or over £73.10 £73.10

Couple Both under 18 £57.90 £57.90 Both under 18 – higher rate (for example with £87.50 £87.50 responsibility for a child) One under 18, one 18 - 24 £57.90 £57.90 One under 18, one aged 25 or over £73.10 £73.10 Both 18 or over £114.85 £114.85 Page 44

Dependent children Birth to September following 16th birthday £66.90 £66.90 From September following 16th birthday to day before £66.90 £66.90 20th birthday

Premiums Family Premium £17.45 £17.45 Family Premium (lone parent rate) £17.45 £17.45

Disability Premium Single £32.25 £32.25 Couple £45.95 £45.95

Enhanced Disability Premium Single £15.75 £15.75 Couple £22.60 £22.60 Disabled child rate £24.43 £24.43 Severe Disability Premium Single £61.85 £61.85 Couple – one qualifies £61.85 £61.85 Couple – both qualify £123.70 £123.70

Disabled child premium £60.06 £60.06

Carer Premium £34.60 £34.60

Employment and Support Allowance rates April 2015 £ Weekly April 2016 £ Weekly Personal Allowances Single Under 25 and in Assessment Phase £57.90 £57.90

Aged 25 or over £73.10 £73.10 Page 45 Any age and in Main Phase £73.10 £73.10

Lone parent Aged under 18 and in Assessment Phase £57.90 £57.90 Aged 18 or over £73.10 £73.10 Any age and in Main Phase £73.10 £73.10

Couple Both under 18 and in Assessment Phase £57.90 £57.90 Both under 18, with responsibility for a child and in £87.50 £87.50 Assessment Phase

Both under 18 and in Main Phase £73.10 £73.10 Agenda Item 9 Both under 18, with responsibility for a child and in £114.85 £114.85 Main Phase One 18 or over and the other while under 18, also £114.85 £114.85 satisfies certain conditions Both 18 or over £114.85 £114.85 Agenda Item 9 Claimant under 25 and in Assessment Phase and £57.90 £57.90 partner under 18 Claimant 25 or over and in Assessment Phase and £73.10 £73.10 partner under 18 Claimant in Main Phase and partner under 18 £73.10 £73.10

Premiums

Carer Premium £34.60 £34.60

Enhanced Disability Premium Single £15.75 £15.75 Couple £22.60 £22.60 Page 46

Severe Disability Premium Single £61.85 £61.85 Couple – one qualifies £61.85 £61.85 Couple – both qualify £123.70 £123.70

Components Work-related activity component £29.05 £29.05 Support component £36.20 £36.20

Universal Credit Rates April 2015 £ Weekly April 2016 £ Weekly Standard Allowance / Element Single Under 25 £251.77 £251.77 25 or over £317.82 £317.82

Couple Both under 25 £395.20 £395.20 One or both 25 or over £498.89 £498.89

Child element First child £277.08 £277.08 Second or subsequent child £231.67 £231.67

Additional amount for disabled child or qualifying young person Lower rate £126.11 £126.11 Higher rate £367.92 £367.92

Limited capability for work / Limited capability for work and work-related activity elements Limited capability for work £126.11 £126.11 Limited capability for work and work-related activity £315.60 £315.60 Page 47

Non-dependants’ housing cost contributions £69.37 £69.37

Carer Element £150.39 £150.39

Other contributory and non-contributory social April 2015 £ Weekly April 2016 £ Weekly security rates Additional Statutory Paternity Pay Earnings threshold £112.00 £112.00 Standard rate £139.58 £139.58

Attendance Allowance Agenda Item 9 Higher rate £82.30 £82.30 Lower rate £55.10 £55.10

Widowed Parent’s Allowance £112.55 £112.55 Bereavement Allowance Agenda Item 9 Standard Rate £112.55 £112.55

Age-related rate Age 54 £104.67 £104.67 Age 53 £96.79 £96.79 Age 52 £88.91 £88.91 Age 51 £81.04 £81.04 Age 50 £73.16 £73.16 Age 49 £65.28 £65.28 Age 48 £57.40 £57.40 Age 47 £49.52 £49.52 Age 46 £41.64 £41.64

Age 45 £33.77 £33.77 Page 48

Carers Allowance Standard rate £62.10 £62.10 Dependency increase £36.55 £36.55

Disability Living Allowance Care component Higher rate £82.30 £82.30 Middle rate £55.10 £55.10 Lower rate £21.80 £21.80

Mobility component Higher rate £57.45 £57.45 Lower rate £21.80 £21.80

Incapacity Benefit Long term Incapacity Benefit Single £105.35 £105.35 Spouse or adult dependant (where appropriate) £61.20 £61.20

Short term Incapacity Benefit (under pension age) Lower rate £79.45 £79.45 Higher rate £94.05 £94.05 Spouse or adult dependant (where appropriate) £47.65 £47.65

Increase of long term Incapacity Benefit for age Higher rate £11.15 £11.15 Lower rate £6.20 £6.20

Invalidity Allowance (transitional) for Incapacity Benefit recipients

Higher rate £11.15 £11.15 Page 49 Middle rate £6.20 £6.20 Lower rate £6.20 £6.20

Industrial Death Benefit Widow’s Pension Higher rate £115.95 £119.30 Lower rate £34.79 £35.79 Widower’s pension £115.95 £119.30

Industrial Injuries Disablement Benefit Disablement Benefit (100% assessment) £168.00 £168.00

Unemployability supplement £103.85 £103.85 Agenda Item 9 Reduced earnings allowance (maximum) £67.20 £67.20

Maternity Allowance Standard Rate £139.58 £139.58 Threshold £30.00 £30.00 Agenda Item 9

Personal Independence Payment Daily Living Component Standard Rate £55.10 £55.10 Enhanced Rate £82.30 £82.30

Mobility component Standard rate £21.80 £21.80 Enhanced rate £57.45 £57.45

Severe Disablement Allowance Basic rate £74.65 £74.65

Spouse or other adult dependant (where appropriate) £36.75 £36.75 Page 50 Age-related additions Higher rate £11.15 £11.15 Middle rate £6.20 £6.20 Lower rate £6.20 £6.20

New State Pension £155.65

Statutory Adoption Pay Earnings threshold £112.00 £112.00 Standard rate £139.58 £139.58

Statutory Maternity Pay Earnings threshold £112.00 £112.00 Standard rate £139.58 £139.58

Statutory Paternity Pay Earnings threshold £112.00 £112.00 Standard rate £139.58 £139.58

Statutory Shared Parental Pay Earnings threshold £112.00 £112.00 Standard rate £139.58 £139.58

Statutory Sick Pay Earnings threshold £112.00 £112.00 Standard rate £88.45 £88.45

Non-social security payments and rates 2015 - 2016 Change 2016 - 2017 Working Tax Credit, Child Tax Credit, Child Benefit and Guardian’s Allowance rates

£ per year (unless stated)

Working Tax Credit Page 51 Basic element £1,960.00 £0.00 £1,960.00 Couple and lone parent element £2,010.00 £0.00 £2,010.00 Thirty Hour element £810.00 £0.00 £810.00 Disabled worker element £2,970.00 £0.00 £2,970.00 Severe disability element £1,275.00 £0.00 £1,275.00

Childcare element of Working Tax Credit Maximum eligible cost of one child (per week) £175.00 £0.00 £175.00 Maximum eligible cost for two or more children (per £300.00 £0.00 £300.00 week) Percentage of eligible costs covered £0.70 - £0.70 Agenda Item 9

Child Tax Credit Family element £545.00 £0.00 £545.00 Child element £2,780.00 £0.00 £2,780.00 Disabled child element £3,140.00 £0.00 £3,140.00 Severely disabled child element £1,275.00 £0.00 £1,275.00 Agenda Item 9

Income thresholds and withdrawal rates Income threshold £6,420.00 £0.00 £6,420.00 Withdrawal rate (per cent %) £0.41 £0.00 £0.41 Threshold for those entitled to Child Tax Credit only £16,105.00 £0.00 £16,105.00 Income rise disregard £5,000.00 -£2,500.00 £2,500.00 Income fall disregard £2,500.00 £0.00 £2,500.00

Child Benefit (weekly) Eldest /only child £20.70 £0.00 £20.70 Other children £13.70 £0.00 £13.70

Guardian’s Allowance (weekly) £16.55 £0.00 £16.55 Page 52