Department for Work and Pensions

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How we work out capital for Pension Credit

Capital includes money held in any form – cash, bank and building society accounts, Premium Bonds, investment trusts, shares, ISAs, etc – and from any source – savings, inheritance, redundancy, lump-sum grants, ad hoc or lump sum equity release payments etc. It also includes the net market value of land and property.

Calculations for couples

[Legislation 20]

If your customer has a partner, the capital held by both of them will usually be added together and treated in the same way as the capital held by a single person. See People living apart from their partner for situations where partners can be treated separately.

Disregarded capital

The value of some types of capital is disregarded (Capital disregards).

Deemed income

[Legislation 21]

If the net value of your customer’s capital is more than £10,000, they will be treated as if they have an income from it. This figure has increased from £6,000 to £10,000 from 2 November 2009. This is called deemed income and will affect their Pension Credit calculations (Deemed income from capital). The actual interest or dividends from capital are not used to work out income.

Notional capital

[Legislation 22]

Notional capital is capital your customer doesn’t actually have but is treated as having.

We may treat your customer as having notional capital if they got rid of capital to get Pension Credit or more Pension Credit – for example, if they knew they had too much money to get Pension Credit so gave some to a grandchild.

We will not treat your customer as having notional capital if they used capital to repay or reduce a debt (for example, a mortgage) or to buy something which was reasonable in the circumstances (for example, replacing a car might be considered reasonable, buying a luxury car is probably not).

Reduction over time

If your customer is treated as having notional capital, the amount they are treated as having will be reduced over time.