Adult personal allowances

  single person - QAPC or over                            256.00
 

  single person - 25 to QAPC                               95.55
  single person - under 25                                 75.65

  lone parent (aged under QAPC)                            95.55

  couple - one or both QAPC or more                       383.35
  couple - one or both aged 18 to QAPC                    150.15
  couple - both under 18                                  114.35

Child personal allowances
 
  dependent children under 16                              87.88
  dependent children under 16  (Scotland)                 105.85
  dependent children 16 to 19                              87.88
  dependent children 16 to 19  (Scotland)                 105.85
  
  
Capital

  upper limit                                           16000.00
  (not applicable if Guarantee Pension Credit in receipt)

  amount disregarded (QAPC)                             10000.00
  amount disregarded (resident in care/nursing home)    10000.00
  amount disregarded (otherwise)                         6000.00

Tariff income (under QAPC): £1 for every
£250 or part thereof between amount of capital disregarded and
capital upper limit.

Tariff income (of QAPC): £1 for every
£500 or part thereof between amount of capital disregarded and
capital upper limit.

Deductions for non-dependants aged 18 or over and in
remunerative work

England

  gross income: less than 279.00                            5.20
  gross income: 279.00 to 484.99                           10.60
  gross income: 485.00 to 604.99                           13.30
  gross income: 605.00 or more                             15.95

Deduction for other non-dependants aged 18 or over          5.20

Scotland

  gross income: less than 286.00                            5.55
  gross income: 286.00 to 496.99                           10.95
  gross income: 497.00 to 613.99                           13.90
  gross income: 614.00 or more                             16.55

Deduction for other non-dependants aged 18 or over          5.55

Wales

  gross income: less than 279.00                            6.70
  gross income: 279.00 to 484.99                           13.35
  gross income: 485.00 to 604.99                           16.80
  gross income: 605.00 or more                             20.05

Deduction for other non-dependants aged 18 or over          6.70

Second Adult Rebate [not in Wales]

  Second adult earnings threshold                         289.00
  Second adult earnings threshold (Scotland)              282.00

  Second adult earnings limit                             375.00
  Second adult earnings limit (Scotland)                  383.00

  Reduction where second adult on Income Support or        25%
    income-based Jobseekers Allowance or Pension Credit

  Reduction where second adult income less than or         15%
    equal to second adult earnings threshold

  Reduction where second adult income greater than          7.5%
    second adult earnings threshold and less than or
    equal to second adult earnings limit


Earnings disregards

  lone parent                                              25.00

  where disability premium awarded                         20.00

  where carer premium awarded                              20.00

  for various specified employments                        20.00

  where the claimant has a partner                         10.00

  single person                                             5.00

  maximum childcare costs
    1 qualifying child                                    175.00
    2 or more qualifying children                         300.00

  thirty-plus work hours                                   17.10


Income disregards

  Child Benefit                                            -all-
  
  Child maintenance income                                 -all-  

  Adult maintenance income                                 15.00
  (provided the Family Premium applies)

  War disablement pension and war widow's pension          10.00

  Widowed Parent's (or Mother's) Allowance                 15.00

  Student loan                                             10.00

  Students covenanted income                                5.00

  Income from boarders. Disregard the fixed amount of:     20.00
    and 50% of the balance of the charge made

  Disregard of income from sub-tenants                     20.00