Enfoque Cuantitativo

13.1 Summary of evidence requirements for outgoings

13.2 Tax and National Insurance

The following sums are treated as tax and NI outgoings: any income tax paid on that income

any NI contributions paid or payable on that income under Part I of the Social Security (Contributions) Act 1992.

40

For Crown Court trials, retrials and voluntary bills, where housing, childcare or maintenance costs are more than £500/month and evidence is not provided, the outgoing will be limited to £500/month.

Type of employment

Outgoings Evidence

N/A Mortgage / rent Mandatory if over

£500 p/m40

N/A Board / lodgings None required

N/A Council Tax Mandatory if over

£500 p/m40

Employed Tax and NI Last wage slip or Self

assessment tax form

N/A Childcare (e.g. childminder) Mandatory if over

£500p/m40

N/A Childcare (maintenance for children not

living with applicant)

Mandatory if over £500p/m40. For large payments, the Court order may also be required.

N/A A living allowance is also added as a type of outgoing and the formula is: £5,676

(reviewed annually) multiplied by the ‘weighting factor’

(weighting factors = children and spouses).

13.3 Housing / accommodation costs

In calculating disposable income you can make an allowance for:

the mortgage or rent (net of housing benefit) being paid for the applicant’s main home, or the cost of the applicant’s living accommodation

Council Tax paid or payable for the period of calculation (please be aware that council tax is usually only paid for 10 months).

If the applicant declares Mortgage / rent of more than £500 a month (£6,000 a year), they must provide supporting evidence. For Crown Court cases if no evidence of accommodation costs has been provided then costs will be limited to £500.

13.4 Board and lodgings

If an applicant states they are paying board and lodgings, then only the amount for accommodation can be allowed. Applicants are asked on the form to declare how much of the board and lodging declared is for food. If no amount is declared then the LAA will assume 50% is for food and only allow half of the board/lodgings figure.

If arrangements are informal, for example lodging with a close family member, and the applicant cannot specify how much they spend on food, then you should assume that half of the declared board and lodging element is for accommodation, with the rest for food and other incidentals not covered by the regulations.

13.5 Childcare costs

An allowance can be made for the childminding expenses (e.g. paid to a registered childcare provider). Unless there are exceptional circumstances (e.g. disability of the child) you should only make such a deduction for a dependent child aged 15 or under.

The regulations state that ‘childcare costs’ means the costs of care that is provided by one or more of the following childcare providers –

A school on school premises, out of school hours A local authority, out of school hours:

For children who are not disabled, for the period starting on their eighth birthday and ending on the day before the first Monday in September after their 15th birthday

For children who are disabled, for the period starting on their eighth birthday and ending on the day before the first Monday in September after their 16th birthday

A childcare provider approved by an organisation accredited by the Secretary of State under the scheme established by the Tax Credit (New Category of Care Provider) Regulations 1999 Persons registered under Part XA of the Children Act 1989 or registered under part 3 of the Childcare Act 2006

Persons referred to in paragraph 1 or 2 of Schedule 9A to the Children Act 1989, in schools or establishments referred to in those paragraphs

However, this definition excludes costs paid in respect of:

The child’s compulsory education or by a claimant to a partner (or vice versa) for a child for whom either or any of them is responsible under Regulation 10 of the Council Tax benefit regulations 2006; or

Care provided by a relative of the child wholly or mainly in the child’s home. Private education or private tuition.

If an applicant is claiming for childcare costs, their application should include a claim for tax credits. Please refer to 12.2 Tax credits for more details about this claim.

If the applicant has declared expenditure of over £500 a month on childcare, they must give evidence (e.g. copy of bank statement, copy of agreement/contract with the childcare provider) to support the figure stated. For Crown Court cases if no evidence of childcare costs has been provided then costs will be limited to £500.

13.6 Maintenance payments

An allowance can be made for maintenance payments regularly made by the applicant (or their partner, or both, if they have an aggregated assessment).

Such payments will go to: (a) a spouse/ civil partner or former spouse/civil partner, or (b) a child, or (c) a dependent relative. The allowance can only be made if the recipient does not live in the applicant’s household.

Where applicants are making maintenance payments of over £500 per month they will be required to evidence these payments. For Crown Court cases if no evidence of childcare costs has been provided then costs will be limited to £500.

If the applicant’s maintenance payments are as a result of a court order or CSA ruling an allowance will be made for these payments.

Where the applicant is making maintenance payments but there is no formal agreement in place, payments will only be allowed to a reasonable level.

The reasonable level is defined by the CSA guidelines: If the non-resident parent has to pay child maintenance for; 1 child, they will have to pay 15% of their net weekly income 2 children, they will have to pay 20% of their net weekly income

3 or more children, they will have to pay 25% of their net weekly income. We can only allow for payments actually made.

Maintenance payments could also include payments towards an ex-partner’s household bills or mortgage. Where these are paid in addition to the maintenance for children, an explanation from the applicant should be provided on the form.