TCTM04905 - Sums disregarded in the calculation of income: Educational Maintenance Allowance

»Ê¹ÚÌåÓýapp Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 5.

  • Any Educational Maintenance Allowance (EMA) under section 518 of the education act 1996 or
  • in Scotland, under section 518 of the education (Scotland) act 1980 or
  • section 12(2)(c) of the further and higher education (Scotland) act 1992
  • In NI regulations made Article 50, 51 or 55(1) of the education to library (Northern Ireland) order 1986

to a young person staying on at school or college beyond the date when they could leave education. »Ê¹ÚÌåÓýapp EMA is for the maintenance of the young person and only made to prevent or relieve financial hardship.