SCHEDULES

SCHEDULE 1E+W+S Persons Disregarded for Purposes of Discount

Care workersE+W+S

9(1)A person shall be disregarded for the purposes of discount on a particular day if—E+W+S

(a)on the day he is engaged in providing care or support (or both) to another person or other persons; and

(b)such conditions as may be prescribed are fulfilled.

(2)Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—

(a)require the care or support (or both) to be provided on behalf of a charity or a person fulfilling some other description;

(b)relate to the period for which the person is engaged in providing care or support (or both);

(c)require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount;

(d)require his capital not to exceed a prescribed amount;

(e)require him to be resident in prescribed premises;

(f)require him not to exceed a prescribed age;

(g)require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).