MDS FORM 12.13 - Guidance notes for parents

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MUSIC AND DANCE SCHEME : NATIONAL GRANTS FOR MUSIC AND DANCE
NOTES OF GUIDANCE FOR PARENTS OR GUARDIANS ON COMPLETING FORM
NGMD1
SCHOOL YEAR 2012/13
The grants are intended for young musicians aged 8 to 16+ and for young dancers aged 11 to
16+ with exceptional potential and dedication, and who do not have the financial means to
access the best available training (see Note 31 Amount of Grant).
These notes are provided for the guidance of parents, guardians or carers completing the
application and declaration of income (Form NGMD1) for the national grants scheme from
September 2012. The notes cover a variety of circumstances but if you have difficulty
answering any of the questions, please consult the centre for advanced training (CAT)
from which you obtained this form.
Part 1 – Information about the child
1.
Please enter all the details requested. All the information will be kept confidential and
will not be made publicly available without the parents’ or guardians’ consent.
2.
Children applying for a national grant for the first time for training in music must
normally be between 8 and 16 years old. Those applying for dance training for the first time
must normally be no younger than age 11 and usually no older than age 16. These ages
include those who have not yet attained age 8 or 11 (as the case may be) but who will do so
during the school year in question.
3.
Information about the child’s ethnic origin is optional and will only be used to help us
develop the scheme so that it is truly inclusive. You may enter:
White and Black Caribbean
White and Black African
White and Asian
Other mixed
Asian or Asian British (please enter)Indian
Pakistani
Bangladeshi
Other Asian
Chinese (please enter)-
Black or Black British (please enter)-
Chinese
Black Caribbean
Black African
Other Black
or please enterOther ethnic group
White
Mixed (please enter)-
4.
To qualify for a national grant the child must either –
a.
have been living in the British Islands throughout the three years before taking
up the grant (for example, if taking up a grant on 1 September 2012, the child must
have lived in the British Islands since 1 September 2009 at least); or
b.
be a national of a member state of the European Economic Area (EEA) or
Switzerland who has been ordinarily resident in the EEA or Switzerland throughout the
same period and be the child of a national of one of those member states or
Switzerland who is currently employed in the United Kingdom; or
c.
be a refugee or the child of a refugee who has not been living outside the
British Islands since he or she (or their parent) was recognised as a refugee or granted
leave to enter or remain in the UK.
5.
The term "British Islands" refers to England, Wales, Scotland, Northern Ireland, the
Isle of Man and the Channel Islands. The member states of the European Economic Area
Form NGMD1 12-13 NoG
(EEA) are Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Eire (Ireland),
Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein,
Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Romania, Slovak
Republic, Slovenia, Spain, Sweden and the United Kingdom.
Living abroad or residence abroad does not include temporary or occasional absences such
as holidays or if the parents have been temporarily employed overseas (eg on a fixed-term
contract or secondment) with no intention of settling there permanently.
Part 2 – Information about the school currently attended
6.
Please enter the information requested. Applicants for grant should normally be fulltime registered pupils at a maintained or independent school in the UK or being educated at
home by parents. For home-educated children please enter ‘Home Educated’.
Part 3 – Information about the child’s parents or guardians
7.
The persons about whom details should be given on the form, and their income
declared, are as follows:
a.
the natural father and mother of the child where they live together as husband
and wife (whether or not they are married to each other) and the child normally resides
with them both in the same household; or
b.
the parent of the child with whom the child normally resides and the spouse or
civil partner (if any) of that parent where the spouse or civil partner normally resides
with that parent and the child in the same household; or
c.
the child’s guardian appointed in accordance with section 5 of the Children Act
1989 and the spouse or civil partner (if any) of that guardian where the spouse or civil
partner normally resides with that guardian and the child in the same household; or
d.
the person with whom the child resides in accordance with either (a) a
subsisting residence order made under section 8 of the Children Act 1989; or (b) any
subsisting court order (other than a residence order) which specifies who is to have
actual custody or care and control of the child; or
e.
where a child either has no parents as defined above or the school is satisfied
that no such parents can be found, and he is either looked after by a local authority or
provided with accommodation within the meaning of section 105(1) of the Children Act
1989, the child shall be treated as one whose parents have no income for the
purposes of the Scheme; or
f.
where none of the above applies, the parent is the person with whom the child
normally resides in accordance with any informal care or fostering arrangement and
that person’s spouse (if any) where the spouse normally resides with that person and
the child in the same household.
On the form, for simplicity, any male parent, step-parent or guardian as defined above is
referred to as “father” and any female parent, step-parent or guardian as “mother”.
8.
Parents should state whether they are married or have formed a civil partnership, or
they are divorced, separated or widowed.
9.
Details of parents’ employment or self-employment must be provided.
Part 4 – Dependent Children and Relatives
10.
An allowance may be made for all children living in the household (and for those who
are students in further or higher education) who are wholly or mainly financially dependent on
Form NGMD1 12-13 NoG
the parents. The allowance for 2012/13 is £1,936 for each dependent, including the child
applying for the MDS national grant.
11.
A similar allowance may be claimed for other dependent relatives in the household.
However, such persons must be related to and wholly or mainly financially dependent on the
parents but would not include a spouse or civil partner. Any relative in receipt of the
declarable benefits mentioned in Note 19 below would not be regarded as dependent.
12.
Please enter the gross amount of all unearned income received by children in the
household. This does not include money earned from part-time employment (including
vacation jobs) or sums received as scholarships or student awards. Where the parents are
divorced and maintenance by the parent who does not have custody is paid directly to a child,
the amount of maintenance should be declared.
Part 5 – Parents’ Income
13.
The amount of the grant depends on the gross (before tax) family income. Please
enter all details as appropriate and provide documentary evidence of income.
14.
Actual income should be declared for the financial or tax year ending 5 April 2012.
Self-employed persons and others who have not finally agreed their incomes for that year with
Her Majesty’s Revenue & Customs (HMRC) should provide an estimate of income in that year.
Persons who normally use an accounting year other than the “tax year” ending 5 April should
state this fact and give the dates to which income declared refers. In these cases, the
previous Financial Year would be the accounting year which ended before 5 April 2012.
15.
As a general principle, gross income before tax should be declared. Income from ALL
sources must be included. In ALL cases income arising outside the UK should be included.
NO DEDUCTIONS should be made in respect of allowances made for tax purposes specifically: personal allowances (except for the blind person’s allowance); pension
contributions; donations direct to charities; mortgage interest and income from abroad. The
amount to be declared should include any amounts received as profit-related pay or by virtue
of a salary surrender scheme.
16.
The following documentary evidence of the earned income figures entered in Part 5 of
the form must be enclosed when the form is returned to the centre for advanced training
(CAT).
a.
Where income is derived from salary, wages, etc - a copy of Form P60 (or
similar document) supplied by employers at the end of the financial year, and a copy of
the parent’s last March pay advice. If pension contributions are not shown on P60 or
pay advice some verification of these from employers must be produced.
b.
Salaried directors of private limited companies - a form P60 and an
appropriate self-assessment return using the supplementary pages for employment.
c.
Where a parent is self-employed - a copy of the completed self-assessment
return made to HMRC or, if this is not yet available, a copy of the audited business
accounts for the financial year 2011-2012 or for the business accounting year which
ends in that financial year, or a statement by your accountant. The actual profits for
that year must be computed. Where final figures for the 2011-2012 financial year are
not available, centres will undertake provisional assessments of income pending the
submission of final accounts. To validate the figures submitted, CATs may later
require sight of a HMRC letter or notification confirming the amount of tax due and
paid.
d.
Benefits in kind should be shown as an amount ie the figure on which they
are taxed. This will be found on an appropriate Notice of Coding issued by HMRC, or
on a form P11D (or P9D) issued by an employer.
Form NGMD1 12-13 NoG
e.
Profit related pay should be verified by means of a letter provided by an
employer which should set out details of any income received as profit related pay or
by virtue of a salary surrender, or similar, scheme.
17.
The amounts quoted for earned income should include:
a.
the GROSS amount of salaries and wages, including any earnings from profit
related pay, part-time employment and any sum received as bonus, commission etc,
statutory sick pay, statutory maternity pay;
b.
profits from a business or profession - at the amount of GROSS income as
shown on a self-assessment return or as agreed by HMRC for the year in question
(deductions should be made only in respect of capital allowances, losses and stock
relief). The amount of any balancing charges or stock relief recovery charges should
be included;
c.
benefits in kind (free or subsidised housing, cars, mobile telephones or meals
etc) at the amount agreed for tax purposes;
d.
members of HM Forces should include the amount of any Services Boarding
School Allowance which they receive. Parents in other occupations should include
any similar sum.
18.
If parents enter an amount for earned income which is NET of employee’s
superannuation or other pension contributions, including additional voluntary contributions paid
during the year, the total of those employee’s contributions should be entered. Separate
documentary evidence of those contributions may also be required.
19.
The total amount received from the following social security benefits should be
entered:
The amount of the following social security benefits should be declared:
State Retirement Pension (excluding child dependency addition) *
Carer’s Allowance
Jobseeker’s Allowance
Bereavement Allowance (previously called Widow’s Pension)
Widow’s Allowance (applies only to those widowed before 11 April 1988)
Widowed Parent’s Allowance (excluding child dependency addition) *
TAXABLE Incapacity Benefit
TAXABLE Income Support
Contribution based Employment and Support Allowance
20.
Sums received from any other benefits (eg child benefit, *child dependency addition
(included in Retirement Pension and Widowed Parent’s Allowance), mobility allowances,
employment training, non-taxable incapacity benefit, forces disability pension, non-taxable
Jobseeker’s Allowance, working families' tax credit, income support, housing benefit, widow’s
payment) should NOT be included.
21.
Income from letting or sub-letting of property should be declared at the amount of the
NET profit agreed with HMRC.
22.
Most Building Society interest, bank interest and some local authority interest is
taxed at source at the basic rate. The GROSS amount of interest actually received during the
financial year should be entered.
23.
All other investment income (eg interest on National Savings & Investments deposits;
dividends; annuities should be entered GROSS of tax. If tax was deducted at source, parents
should add in the amount of tax paid or tax credit notified. The taxable amount only should be
included where income is received under an insurance policy.
24.
Parents receiving maintenance payments or separation allowances under a court
Form NGMD1 12-13 NoG
order or separation agreement or arrangements made by the Child Support Agency should
enter the amount required to be paid in the year. They should include the amount of any tax
recovered on the payment.
25.
Where parents are making such payments under a court order or separation
agreement or through the Child Support Agency the GROSS amount they paid during the year
should be clearly entered at the end of Part 5 and deducted from the total income figure.
26.
Parents should declare the GROSS amount of all income, (eg Building Society
interest), received by children who are wholly or mainly dependent on them, excluding only
sums earned from part-time employment (including vacation jobs) and sums received as
scholarships or student awards. Income received under deeds of covenant should be
included.
27.
Amounts entered as redundancy payments/any other income should include any
sums received as redundancy payments (in excess of £30,000), “golden handshakes”, etc.
However the following will not be included in the calculation of relevant income:a.
redundancy payments of up to £30,000. If payments exceed that amount,
£30,000 will be deducted for this purpose;
b.
the amount of any student award received by a parent from a local authority;
c.
any allowance paid by an adoption agency under the Adoption and Children
Act 2002 or previous similar enactment;
d.
residence allowances paid under the Children Act 1989;
e.
capital gains up to £10,600 (for each parent) for tax year 2011-2012;
f.
any amount paid in respect of foster children;
g.
the amount of any allowance paid to the parents by a local authority under the
Children Act 1989;
h.
The 16-19 Bursary Fund which replaced Educational Maintenance Allowance
paid by a local authority in respect of children who remain at school after the
age of 16.
Part 6 – Verification
28.
As noted at paragraph 16 above, please provide the necessary documents in support
of your income declaration.
Part 7 – Declaration
29.
Both parents (where appropriate) must sign the declaration. Failure to do so will delay
or invalidate your application. Parents may enter an address for correspondence under this
Part where this is different from the child’s address entered in Part 1. In any event, please
enter a contact telephone number and, if you wish, your email address.
Individual Training Plans (ITPs)
30.
The CAT will ask you and your child to sign up to an Individual Training Plan (ITP)
which will set out the programme of training, study, work and related activities that the grant
holder will undertake. There will be opportunities to review progress and help your child
achieve their best. The Department will ask CATs for progress reports on individual grant
holders to ensure that they are receiving the training they need and that the grant is being
used in the way for which it is intended.
Form NGMD1 12-13 NoG
Amount of Grant
31.
The full amount of grant from September 2012 will be £3,577 a year. You will not have
to make any contribution if your total family income before tax is £29,340 or less (after
deducting £1,900 for each dependent child in the family) in the tax year ended 5 April 2012. If
your family income is more you will receive a smaller grant and you may have to make a
contribution as shown overleaf:
{Amount of Grant, continued)
Relevant income
up to £29,340
£29,341 to £33,252
£33, 253 to £37,164
£37, 165 to £41,077
£41,078 to £44,989
£44,990 to £48,901
£48,902 to £52,814
£52,815 to £56,726
£56,727 to £60,638
£60,639 to £64,548
over £64,548
Amount of grant
£3,577
£3,219
£2,861
£2,504
£2,146
£1,788
£1,431
£1,073
£715
£358
nil
Amount of contribution
nil
£358
£716
£1,073
£1,431
£1,789
£2,146
£2,504
£2,862
£3,219
£3,577
You may be able to get help with your contribution (if needed) either from the centre for
advanced training itself or from other sources.
Form NGMD1 12-13 NoG
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