Part time s tudent now working

Client,22,  is rersident with parents, not   liable for CT

Not exempt as far as I can see, is also working - would he   be counted as   non dep for   parents CTS claim?

Thanks in advance

Assuming this is Derby City Council’s scheme and assuming the claimant is working age, it’s hard to tell what the non-dependant deduction should be.  The link to the 2017/18 scheme on the website just takes you to a briefing note from a committee report by the look of it and the section on non-dependants is really badly written.

But at a guess I would say there will be a minimum non-dep deduction of £4 a week, and more if the non-dep’s earnings exceed £100 a week.  The note talks about aligning the rules with HB, and if that includes the rules on non-deps who do not attract a deduction then there is no special treatment for part-time students.  It is only full time students who don’t attract non-dep deductions (and even they attract deductions if they work in the summer).

If the claimant is a pensioner it’s different.