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Allowable deductions and household income statement

Information on what you can deduct from your household income which may determine the level of Education Maintenance Allowance you receive.

When EMA was first introduced in Academic Year 2004/2005, it was anticipated that applicants would provide a Tax Credit Award Notification or equivalent Self Assessment SA032 form from HMRC, as evidence of household income.

As Private Pension deductions are already included in the assessment for Tax Credits there was no necessity to include this within our EMA application forms.

However it is clear as the scheme has evolved that there was a necessity to allow other types of evidence to prove household income, P60 and payslips for example. It has now become apparent an "allowable deductions" facility within our application forms should be included.

This will be in the new application forms for Academic Year 2010/2011.

If you have not applied for 2010/2011

In the mean time if you have not already applied for Academic Year 2010/2011, you should subtract any allowable deductions from your total household income and declare the new amount in the section provided (Section I Q4). You must submit original evidence of the allowable deductions with your application for EMA.

If you have already applied for 2010/2011

If you have already applied for EMA for 2010/2011 and feel that you should have allowable deductions subtracted from your household income you should complete Section I Q4 of the EMA application form. You will also be required to attach the sufficient evidence to support your reassessment, and send this to EMA Customer Services Team.

The Allowable Deductions and associated evidence are as follows:

Income Type Description Original Evidence Required
Private pension contributions This is a personal policy you take out from an insurance company or financial institution and into which you pay contributions.

- Letter from pension company

- P60 pension statement

Additional Voluntary Contributions AVCs are additional contributions that you pay into a pension plan to bring your pension savings up to the maximum amount that the government will allow.

- Letter from pension company

- P60 pension statement

Wages for domestic help because of incapacity This is money you received to pay out for domestic help.

- Benefit statement/letters

- P2

- HMRC statements

Any other expenses connected with employment (if allowed for tax purposes).

This is any other expenses incurred as part of your job for which you claim tax exemption.