The self employed can claim housing and council tax benefit/second adult rebate in the same way as employees.
How is self employed income assessed ?
When working out your benefit we need to calculate the weekly income (deducting tax and National Insurance as appropriate) you receive from your business.
You will have to complete a Self Employed Earnings and Expenses Form HB28 (130kb, PDF) and provide supporting information, this may include:
- Day books.
- Invoices and receipts for all business related income and expenses (within a specified period ).
- Established businesses may be able to provide Certified Accounts instead of the above.
- Pension Contributions.
You can request a Self employed Earnings and Expenses Form.
Some businesses may have to provide further details unique to their business.
What if you have a new business?
New businesses which are about to start or have been trading for less than one year will be asked to provide either:
- An earnings projection form or
- Income and expenses details from the start of your business to date.
Childminders
Business expenses are not deducted from the income of self employed childminders.
Two thirds of a child minders income is deducted when working out benefit entitlement, this allows for payment of income tax, national insurance and half of any applicable pension payments made. Details of income from any other source, a partners income and savings must also be declared when making a claim for benefit.
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