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Application fees
     2. Subject to article 3, the fee payable under section 7(2) in relation to an application is the amount prescribed in the table below, corresponding to the relevant income of the applicant.

Relevant income of applicant	Application fee
Greater than £22,575	£140
Greater than £15,050 but not greater than £22,575	£30

Circumstances in which no fee is payable
     3. No fee is payable in relation to an application if - 

(a) the application is made under section 1(1) and - 


(i) an interim gender recognition certificate was previously issued to the applicant;

(ii) the applicant's relevant income is £15,050 or less; or

(iii) at the date of the application, the applicant is in receipt of any qualifying benefit; or



(b) the application is made under section 5(2) or 6(1).

Definition of relevant income
     4.  - (1) "Relevant income", in relation to any applicant, means the sum of the applicant's - 

(a) relevant employment income,

(b) relevant trading income, and

(c) relevant chargeable gains.

    (2) "Relevant employment income" means employment income chargeable to income tax under Chapter 3 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003[2] for the tax year immediately preceding that in which the application is made.

    (3) "Relevant trading income" means annual profits or gains arising or accruing from any trade, profession or vocation, whether carried on in the United Kingdom or elsewhere, chargeable to income tax under Case I or Case II of Schedule D for the tax year immediately preceding that in which the application is made.

    (4) "Schedule D" means the Schedule set out in section 18 of the Income and Corporation Taxes Act 1988[3].

    (5) "Relevant chargeable gains" means gains on which tax is chargeable in accordance with the Taxation of Chargeable Gains Act 1992[4] in the year of assessment immediately preceding that in which the application is made.

    (6) For the purposes of calculating relevant employment income, relevant trading income and relevant chargeable gains in a case where the applicant was not at all material times resident, ordinarily resident and domiciled in the United Kingdom for the purposes of income tax and the taxation of chargeable gains, the applicant is to be treated as if he were so resident, ordinarily resident and domiciled.

Definition of qualifying benefit
     5. "Qualifying benefit" means any of the following - 

(a) income support;

(b) working tax credit, provided that - 


(i) child tax credit is being paid to the applicant, or otherwise following a claim made jointly by the applicant and another person as a couple pursuant to section 3(3) of the Tax Credits Act 2002[5]; or

(ii) there is a disability element or severe disability element (or both) to the tax credit received by the applicant;



and that the gross annual income taken into account for the calculation of the working tax credit is £15,050 or less;

(c) income-based jobseeker's allowance under - 



(i) the Jobseekers Act 1995[6]; or

(ii) the Jobseekers (Northern Ireland) Order 1995[7];



(d) guarantee credit under - 



(i) the State Pension Credit Act 2002[8]; or

(ii) the State Pension Credit Act (Northern Ireland) 2002[9].

Signed by authority of the Secretary of State


Cathy Ashton
Parliamentary Under-Secretary of State Department for Constitutional Affairs

9th March 2005

[2] 2003 c. 1.back

[3] 1988 c. 1; section 18 is amended by the Finance Act 1996 (c.8) Schedule 7, paragraphs 4(4) and 32, and the Finance Act 2004 (c.12) section 105(4).back

[4] 1992 c.12; section 2 is amended by the Finance Act 1998 (c. 36) Schedule 21, and the Finance Act 2002 (c. 23) Schedule 11.back

[5] 2002 c. 21.back

[6] 1995 c. 18.back

[7] S.I. 1995/2705 (N.I. 15)back

[8] 2002 c. 16.back

[9] 2002 c. 14.back

 © Crown copyright 2005