I have been trying to get my head around how Tax Credits are calculated as income for HB purposes (and have now given up) and have come across the mention of G3/2004 - does anyone know what it is and where I can get a copy? I'm hoping it will answer all my questons!!!!

These are general information circulars. I received G1/2004, but subsequent ones were to be distributed to Local Authorities only. They are not supposed to contain much technical information. Sorry I don't have a copy.

HB Bulletins (including June 2004's HB/CTB G3) are now available on the internet -

http://www.dwp.gov.uk/housingbenefit/news/newsletter/bulletins.asp

Thanks for this - have had a look and disappointingly (although not surprisingly) it doesn't hold the key to understanding how HB should assess TC income.

So my simplified interpretation so far is this.

According to DWP guidance (which I understand is not backed up by Legislation) HB depts should take into account the amount that is 'actually in payment' after the recovery of any previous year ovepayment but taking off any arrears payments, for each relevant period.

They have to work out a daily rate which they can then convert to a weekly figure. When working out the daily rate they have to work out the period covered by the amount due to be paid for that period. (Problems arise when working out the first date of the period, and whether any arrears are included in the amount due).

They include this figure in the HB ssessment from the Monday after the first actual payment of the award, if it is a change in an on-going award, or from the date on the TC notification letter for new awards.

Am I anywhere near correct??? Comments and guidance please.
Increasingly feeling more and more stupid but this is turning my brain to mush.