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They are both ignored as income, where the client is not passported.
If annual income for the purposes of assessing entitlement to a tax credit is less than £15050*, as cited on the Notice of Award, the Relevant Person is passported to 100% grant.
* The figure of £15050 is currently used only for DFG purposes, as prescribed by The Housing Renewal Grants (Amendment) (England) Regulations 2008 (2008 No. 1190), and The Housing Renewal Grants (Amendment) (Wales) Regulations (2008 No. 2377 (W.206)). It is now rather out of date (as with the personal allowances and premiums used in the scheme). It was the low income figure for Child Tax Credits which gave entitlement to free prescriptions, etc.