Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, whether his Department has made an assessment of the potential impact of taxable benefits in kind appearing in payroll data on Carer’s Allowance earnings limit.

A payment in kind is a payment made by something other than money, such as goods, vouchers or free accommodation.

An employer may also pay contributions to a private health scheme on behalf of its employees. For Carer’s Allowance purposes, such payments are treated as earnings where they arise as a result of the person’s gainful employment, in line with the relevant Social Security regulations and guidance. In calculating a person’s earnings, the value of these payments is taken into account alongside earnings from other sources.

Customers receiving Carer’s Allowance are responsible for reporting their earnings to the department, including any deductions from their gross earnings.