TCTM04923 - Sums disregarded in the calculation of income: COVID-19 Payments under the Covid Winter Grant Scheme

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 40

Any payment made under the scheme known as the Covid Winter Grant Scheme in respect of England or under any similar scheme established in respect of Wales, Scotland or Northern Ireland.

These payments are made for the purpose of providing financial support to families and vulnerable individuals to assist with the cost of food and utilities over the same period.