Got a 19 yrs old lone parent, currently on ssp, tax credit still in payment as well as childcare cost. She has been assessed for hb & ctb but it appears the Local Authority are refusing to disregard the amount of childcare costs that she is still liable to pay when assessing her income, are they correct in doing so, if so under what regs?

I am right is assuming that the lone parent disregard still applies for hb & ctb because she is not on IS?

Child care charges are dealt with under Reg 21A:

"Treatment of child care charges
21A.—(1) This regulation applies where a claimant is incurring relevant childcare charges and–
(a) is a lone parent and is engaged in remunerative work;
(b) is a member of a couple both of whom are engaged in remunerative
work; or
(c) is a member of a couple where one member is engaged in remunerative work and the other member is incapacitated."

Note that child care charges can only be taken into account where the person is "engaged in remunerative work"

Reg 4(6) specifiaclly excludes a person who is on SSP from being treated as engaged in remunerative work:

"

(6) A person shall not be treated as engaged in remunerative work on any day on which the person is on maternity leave
, paternity leave or adoption leave or is absent from work because he is ill.

Reg. 4(6) added by reg. 3 of S.I. 1993/2118 as from 4.10.93."

Since SSP coounts as earnings under Reg 28(10(i), the £25 disregard will apply under Sch3A(2)

Thanxs Stainsby