This is no doubt a stupid question, but cannot find an answer. Client is single parent with 4 children, with a claim for CTC from before 6.6.04. For various reasons she had to make a new claim for IS on 6.6.04. If there are no premiums, dependant's allowances, then she is left with just her personal allowance. If her CTC is counted in full as income then she is not entitled to IS, but I don't think this is right.

Can anyone enlighten me?

From 6.4.2004 CTC is fully disregarded when calculating IS.

See paras 5 and 50 of Memo DMG JSA/IS 64 at...

http://www.dwp.gov.uk/publications/dwp/dmg/memletrs/memjsa64.asp

Relevant regs: regs 1 & 2 and Sched 1 para 23(b) Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 at...

http://www.hmso.gov.uk/si/si2003/20030455.htm

Thanks for that. I thought that had to be somewhere.

David