1.1.R.10 Reference income year
Definition
The 'reference income year' for a person is the income year which ended before the earlier of the day the person made the claim, and the day the child was born.
Note: Where the claim is in relation to an adopted child, reference to the day the child was born (DOB) is a reference to the day of placement of the child.
Similarly, where the claim is made in exceptional circumstances, reference to the date of primary care is substituted for the DOB of the child.