How is a refund of Pension Contributions treated for UC

I have a client who has finished work (contract ended), and claimed UC. As she is struggling she has requested a refund of her Pension Contributions - will be about £1,000.
I wondered how this would be treated for UC. Would it be like a Tax Refund and treated as income?
I can’t find anything specific in the Regs

Thanks Greg

It would certainly be logical for them to be treated as earnings because at the time the contributions were made they would have reduced the earnings taken into account. However just because it’s logical doesn’t mean it is so.