4.2.6 SpB income test & limits
This section contains one topic covering a description of the direct deduction income test for SpB, sometimes referred to as the 'dollar for dollar' test.
Direct deduction income test
The direct deduction income test reduces the rate of SpB by the amount of ALL gross income. There is no allowable income free area and no taper. Payment to the partner (1.1.P.85) of an SpB recipient is assessed as if the SpB recipient received any other benefit or allowance.