Recently a colleague (ex-DWP) told me that, at DWP, when assessing JSA, IS, etc, income is looked at ‘forward’. So, for example, a claimant’s wages received on Friday 24.07.09 would be considered as income for the week FOLLOWING that date, whereas in H&CTB we (in this office anyway) would consider those wages as income for the week PRECEEDING that date. Is this right? If it’s right, why?

I don't pretend to know the regulations for IS/JSA, so can't comment on whether or not the DWP's method of assessment is correct. However, if the current method is correct, there must have been a change in legislation because there are old(ish) CDs where Cmmrs found that income should be attributable to the period it was in respect of. It's also quite possible that, particularly, JSA has special rules given the nature of that benefit.

However, for HB/CTB there is no question that income is (normally) attributable to the period it is in respect of. For example, take a look at the change of circs rules - HBR 79(6) & (7). Two obvious exceptions to the general rule are the way in which PILON and Tax Credits are treated; both of which have specific legislation directing how such payments must be assessed.

HB/CTB CDs where this has been considered include:

CH/2349/2002 (para 11) - earnings
CH/1561/2005 (para 22) - Working Families Tax Credit**
CH/0325/2003 (para 3) - pension


IS/SB CDs:

CIS/0683/1993 (para 11)
CIS/0590/1993 (paras 14-16)
R(SB) 21/86 (para 12)
R(SB) 4/89

Er, happy reading.....

Thanks. Will have a look.