Housing benefit and smp - no disregard from tax credit!

Have a client on smp - nihe are not allowing 17.10 disregard from t/c award as she is not in remunirative work!, this seems discriminatory?

The issue in this case is the treatment of Statutory Maternity Pay and whether it attracts the disregard you refer to.  Although Statutory Maternity Pay is treated as earnings in accordance with regulation 32(1)(i) of the Housing Benefit Regulations (NI) 2006 “the Housing Benefit regulations”, a person on maternity leave cannot be treated as being in remunerative work, see regulation 6(7) of the Housing Benefit regulations.  Paragraph 17(1) of schedule 5 of the Housing Benefit regulations provides for the additional disregard when one of the conditions in sub-paragraph (2) is satisfied.  Paragraph 17(2)(a) states: “the claimant, or if he is a member of a couple, either the claimant or his partner, is a person to whom regulation 20(10(c) of the Working Tax Credit Regulations applies”.  The Working Tax Credit regulations state:

20. Maximum rates of elements of working tax credit
(1) The maximum annual rate of working tax credit (excluding the child care element) payable to a single claimant or to a couple making a joint claim is the sum of whichever of the following elements are applicable -
(a) the basic element specified in column (2) of the table in Schedule 2 at paragraph 1;
(b) in respect of a claimant who satisfies regulation 9(1), the disability element specified in column (2) of the table in Schedule 2 at paragraph 2;
(c) the 30 hour element specified in column (2) of the table in Schedule 2 at paragraph 3 in respect of -
(i) a single claimant who works for not less than 30 hours per week,
(ii) a couple either or both of whom work for not less than 30 hours per week; or
(iii) a couple, at least one of whom is responsible for a child or a qualifying young person and at least one of whom works for 16 hours per week if their hours of work when aggregated amount to at least 30 hours per week;


It is my view that where it is the 30 hour element that is the issue, that the claimant (or partner) must actually be working for this to apply.  I have copied an extract from our Housing Benefit Decision Makers Guide on this issue.  The guide is available through the internet on the attached link.
http://dsdintranet.intranet.nigov.net/index/comms_gateway_guidance-pg/decision_making-pg/dms_decision_making-pg.htm

All the other conditions in paragraph 17(2 ) of schedule 5 refer to the claimant or partner being engaged in remunerative work and would not therefore apply to the claimant who is in receipt of Statutory Maternity Pay.