Hello,

can anyone help please..... am I correct in thinking that tax rebates shuld be treated as capital and not income for HB purposes? (Am looking at HB Reg 40(2)) I have a client who's been receiving approx. £22 with her SSP every 2 weeks and HB have suddenly decided to treat it as income after ignoring it for the first 2 months. Everything I can find says it should be treated as capital though, which would mean they should ignore it as she has no other capital.

Any advice gratefully received! Thanks.

My copy of Zebedee says TAX refunds are treated as capital too - under HB Reg 40(2) and for CTB under CTBR 31(2) .....

Great, thanks for your help, will get back to battle with our local HB section!

In terms of the bottom line, Mike is right.

However, the HB reg is now HBR 46(2) - 2006 regs.

Of interest is that the wording referring to tax refunds being treated as capital clearly states toany amount. This is in anticipation of the LA (wrongly) arguing that a regular payment is treated differently.

Regards

Thank you, always helpful to quote the right reg at them!

...sorry about that, picked up the wrong book....