Adult personal allowances

  single person - 25 or over                               92.05
  single person - 18-24                                    72.90
  single person - under 18                                 72.90

  lone parent - 18 or over                                 92.05
  lone parent - under 18                                   72.90
  couple - both 18 or over                                144.65
  couple - one under 18, one 25+                           92.05
  couple - one under 18, one 18-24                         72.90
  couple - both under 18, with a child                    110.15
  couple - both under 18, otherwise                        72.90


Capital

  In residential care or nursing home:
    upper limit                                         16000.00
    amount disregarded                                  10000.00

  Otherwise:
    upper limit                                         16000.00
    amount disregarded                                   6000.00

Tariff income - £1 for every £250 or part thereof between
amount of capital disregarded and capital upper limit.


Earnings disregards

  Standard                                                  5.00
  Couple                                                   10.00
  Higher                                                   20.00


Income disregards

  War disablement pension and war widow's pension          10.00
    disregard

  Widowed Parent's (or Mother's) Allowance                 10.00

  Voluntary and charitable payments                         -all-

  Student loan disregard                                   10.00

  Students covenanted income disregard                      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


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

  gross income: below 183.00                               19.65
  gross income: 183.00 to 265.99                           45.15
  gross income: 266.00 to 347.99                           62.00
  gross income: 348.00 to 462.99                          101.35
  gross income: 463.00 to 576.99                          115.45
  gross income: 577.00 or more                            126.65


Deduction for other non-dependants aged 18 or over or on   19.65
Income Support or Income-based JSA or Income-related ESA
and over 25, or on Pension Credit


Miscellaneous

Deductions for direct payments arrears of housing           4.65
fuel and water costs

Deductions for recovery of fines                            4.65

Deduction for arrears of Council Tax and Child              4.65
maintenance

Maximum rates for recovery of ordinary                     13.95
overpayments

Maximum rates for recovery of overpayments where           37.20
claimant convicted of fraud

Reduction in benefit for persons involved in a             40.00
trade dispute