The calculation of an award of universal credit is to include amounts in respect of such particular needs or circumstances of a claimant as may be prescribed.
The needs or circumstances prescribed under subsection (1) may include—
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the fact that a claimant has limited capability for work and work-related activity;
the fact that a claimant has regular and substantial caring responsibilities for a severely disabled person.
Regulations are to specify, or provide for the determination or calculation of, any amount to be included under subsection (1).
Regulations may—