To ask the Minister for Communities to detail the effect that fuel payments to carers in the community by Health and Social Care Trusts has on the recipient’s universal credit.

The treatment of fuel payments on a recipient’s Universal Credit depends on whether they are deemed taxable by Revenue and Customs

Payments deemed to be taxable by Revenue and Customs will be treated as earnings for UC purposes and treated accordingly. Payments deemed to be non-taxable will not be treated as earnings and will be excluded from any UC calculations. For example, a payment in respect of fuel which is included with the recipient’s salary each month would be treated as taxable earnings whereas a separate claim for reimbursement for fuel costs already incurred by the recipient would not be considered as taxable earnings.