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2024/2025 Program Year
Published June 11, 2024
StudentAid BC applications for the 2024/2025 program year for classes starting between August 1, 2024 and July 31, 2025 are now available.
Published June 11, 2024
StudentAid BC applications for the 2024/2025 program year for classes starting between August 1, 2024 and July 31, 2025 are now available.
2023/24 StudentAid BC Administration Manual
2024/25 StudentAid BC policy manual
A student you know has applied for student financial assistance and must have their spouse/common-law partner complete Appendix 2. Appendix 2 asks for personal and financial information. This information is used to determine how much you may be required to contribute towards the student’s education and how much they may be eligible to receive in federal and provincial grants.
Are you common-law?
You and your partner are considered to be common-law if you meet both of the following:
The applicant will have access to information provided on your Appendix 2.
ALL INFORMATION IS SUBJECT TO VERIFICATION
This is the date you were married or, if common-law, the date you began living together in a marriage like relationship.
If you must live separately from the applicant during the study period, separate living allowances will be assessed.
During the applicant’s study period, will you also be attending school full-time for some portion of that period? If so, answer YES. If your study period does not overlap with the applicant’s, answer no to this question. If it partially or completely overlaps, answer yes. Full-time is defined as at least 60 per cent of a full course load (40 per cent for students with a permanent disability, or a persistent or prolonged disability). This could be either high school, adult basic education, college prep, summer school, post-secondary or a training program.
Enter the number of weeks you will be a full-time student during the applicant's study period. If you will be a full-time student for only part of the applicant’s study period, your expected spousal contribution will be pro-rated based on the number of weeks during the applicant’s study period in which the spouse or common-law partner is not in full-time studies.
To report the number of weeks of the applicant’s study period that you will also be in study, include all weeks where you will be in study for more than half the week (i.e., four days or more in that week). Use whole numbers only (no half weeks)."
Normally, students are not eligible to receive Income Assistance (welfare) while attending post-secondary studies, with the exception of students with disabilities in receipt of benefits under the Disability Benefits Program Act. If you are currently in receipt of Income Assistance, you must contact your Employment Assistance Worker or Social Worker and advise him/her of your spouse/common-law partner's intention to take full-time post-secondary studies. Your worker will determine whether you can continue to receive Income Assistance during your study period based on the Ministry of Social Development and Poverty Reduction or whether your Income Assistance will stop while your spouse/common-law partner is in full-time studies. If you have a disability and are receiving B.C. income assistance for persons with disabilities now from the Ministry of Social Development and Poverty Reduction, contact your local office to find out if you will be eligible to continue to receive B.C. income assistance for persons with disabilities during your spouse/common-law partner's study period. If you will be receiving income assistance or B.C. Income Assistance for Persons with Disabilities equal to or exceeding $1,500 over the course of your study period, your spouse/common law partner will be subject to an agreement between our ministries. Under the agreement, the Ministry of Social Development and Poverty Reduction continues to provide maintenance (shelter, food, etc.) while StudentAid BC considers the cost of the program. These costs are limited to:
Will you be in receipt of employment insurance benefits (EI) at the time the applicant submits their application? If so, answer YES. If you begin to receive employment insurance benefits (EI) after the student's application has been received, the student will need to submit an Appendix 7, Request for Reassessment, with documentation providing evidence of your receipt of these benefits.
Will you be in receipt of disability benefits from either the federal or provincial governments at the time the applicant submits their application? If so, answer YES. If you begin to receive federal or provincial disability benefits after the student's application has been received, the student will need to submit an Appendix 7, Request for Reassessment, with documentation providing evidence of your receipt of these benefits.
Payments are defined as those which have been set under a formal monthly repayment schedule with your service provider and/or bank. Do not include payments or interest penalties on defaulted loans, loan overaward payments, or voluntary payments in excess of the expected monthly payment.
Day-care costs are costs paid to a caregiver to care for your child(ren) aged 11 years or under, to enable the student and/or spouse or common-law partner to attend classes or to work during the study period. If a spouse or common-law partner is at home caring the student's dependent child(ren) during the study period, you cannot claim day-care costs. Enter study period day-care costs you will incur (be responsible for) for your child(ren) aged 11 or under. Do not include the amount of any Child Care Subsidy you may receive, only the amount you pay. Do not include costs declared by the applicant on the application, as only one parent can claim these costs. Do not include food, shelter or clothing costs. These are covered under a moderate standard of living calculation used in the assessment process.
Enter any child support and/or spousal support payments you pay during the applicant's study period.
Enter the amount from line 15000 of your 2023 income tax return. The amount you report will be checked against Canada Revenue Agency (CRA) records. If the amount you report is different from CRA records, CRA data will be used to determine the applicant’s need assessment calculation and/or grant eligibility. If your previous year total income (as reported on Line 15000 of your 2023 tax return) changes, a reassessment of the applicant’s financial assistance application will be required. If you did not file a Canadian Income Tax Return for 2023, enter your total 2023 income from all sources both inside and outside Canada, which includes employment, pension investment, rental, RRSP, foster parent, net professional income, workers’ compensation, employment insurance and disability assistance. Convert foreign currency into Canadian dollars. StudentAid BC receives regularly updated information from CRA and may, after the point of initial StudentAid BC application assessment, compare income amount(s) declared on the application against CRA records, to ensure that the applicant’s financial need and/or grant eligibility remains up-to-date and accurate.
A student you know with Dependent status has applied for student financial assistance and must have their parent(s)/step-parent/sponsor/legal guardian complete Appendix 1. Appendix 1 asks for information about your personal finances. This information is used to determine how much you may be required to contribute towards the student’s education.
The applicant will have access to information provided on your Appendix 1.
If the student is a permanent resident under sponsorship, the sponsor must complete Appendix 1.
If the student’s parents are separated or divorced, or if the parent is single, Appendix 1 must be completed by the parent who is the student’s main financial supporter.
Federal Policy
A financial contribution (based on federal policy) may be expected from a parent(s)/ step-parent/sponsor/legal guardian, based on family size, income, assets and allowable income deductions. The contribution formula takes into account parent(s)/step-parent/sponsor/legal guardian’s total income as declared on line 15000 of their latest income tax return, less income taxes payable, Canada Pension Plan contributions, employment insurance contributions and a moderate standard of living. The income remaining following the deductions of these amounts is called “discretionary income.”
ALL INFORMATION IS SUBJECT TO VERIFICATION
If you have remarried or are in a common-law relationship, your partner must provide his or her financial information. If you are separated, divorced or single, Appendix 1 must be completed by the parent who has legal responsibility for the applicant’s post-secondary education and/or is the main financial supporter.
Select “YES” to copy Parent 1 address to Parent 2.
A parent or guardian may wish to contribute funds toward the applicant's educational costs over and above amount they are assessed to contribute as part of a student's resource assessment. Enter total money given to the student for this study period, including the total amount of cashed Registered Education Savings Plans (RESPs) and scholarship trust funds.
Enter the amount from line 15000 of your 2023 income tax return. The amount you report will be checked against Canada Revenue Agency (CRA) records. If the amount you report is different from CRA records, CRA data will be used in the applicant’s need assessment calculation. If your previous year total income (as reported on Line 15000 of your 2023 tax return) changes, a reassessment of the applicant’s financial assistance application will be required. If you did not file a Canadian Income Tax Return for 2023, enter your total 2023 income from all sources both inside and outside Canada, which includes employment, pension investment, rental, RRSP, foster parent, net professional income, workers’ compensation, employment insurance and disability assistance. Convert foreign currency into Canadian dollars. StudentAid BC receives regularly updated information from CRA and may, after the point of initial StudentAid BC application assessment, compare income amount(s) declared on the application against CRA records, to ensure that the applicant’s financial need remains up-to-date and accurate.
Include the net value of all Canadian and foreign assets, including term deposits, stocks, bonds, GICs, bank accounts, rental properties, etc. Do not include RRSPs, principal residence, business assets, vehicles or household items.
Refer to your 2023 income tax return to determine the amounts deducted for income taxes. If no deductions, you must enter ‘0’ on appropriate lines.
Refer to your 2023 income tax return to determine the amounts deducted for Canada Pension Plan contributions. If no deductions, you must enter ‘0’ on appropriate lines.
Refer to your 2023 income tax return to determine the amounts deducted for Canada Pension Plan contributions. If no deductions, you must enter ‘0’ on appropriate lines.
Refer to your 2023 income tax return to determine the amounts deducted for employment insurance contributions. If no deductions, you must enter ‘0’ on appropriate lines.
For StudentAid BC purposes, eligible dependants are any dependants for whom you receive the Canada Child Benefit or for whom you claim a benefit on your 2023 income tax return. Eligible dependants include:
Students in co-op placements and paid work terms will be eligible for StudentAid BC funding if they are working 32 hours or more per week. If you will be on an approved co-op/paid work term during your study period, answer “YES.” If you will be attending school for two semesters and may be in a co-op/paid work term in your second semester, submit a separate StudentAid BC application for each semester of study.
While attending school, were you or do you expect to be living in a home owned or rented by your parent(s)/step-parent/sponsor/legal guardian? If so, select “YES.” If you are or will be living in a self-contained suite in your parent(s)/step-parent/sponsor or legal guardian’s home and paying fair market rent on a consistent basis throughout your study period, select “NO".
A self-contained suite is defined as having its own separate entrance, kitchen, bathroom and living area/bedroom and you are responsible for your share of the utilities (hydro, telephone, cable, etc.).
Note: You may be required to provide documentation of monthly rental payments.
Appeal Option
If you are living with your parent(s)/step-parent/sponsor/legal guardian and paying room and board costs, select “YES”. To have these costs considered on your assessment you must submit an Appeal Request form for Room and Board.
Day-care costs are costs paid to a caregiver to care for a student’s child(ren) aged 11 years or under, to enable the student and spouse or common-law partner to attend classes or to work during the study period. If a spouse or common-law partner is at home caring for the student’s dependent child(ren) during the study period, you cannot claim day-care costs. Enter the day-care costs you will incur (be responsible for) for your child(ren) aged 11 or under. Do not include the amount of any Child Care Subsidy you may receive, only the amount you pay. Do not include costs declared by your spouse/common-law partner on Appendix 2, as only one parent may claim these costs. Do not include food, shelter or clothing costs. These are covered under a moderate standard of living calculation used in the assessment process.
Enter child support and/or spousal support payments made by you during your study period. This includes court-ordered or other arranged monthly payments.
Return transportation assists eligible students to return home to visit during the study period, or move back home when classes finish. (This does not include daily transportation costs.) Provide the cost of one return trip. The allowance will be calculated based on the length of your program. You are expected to travel as economically as possible. This travel allowance includes the price of fuel for those students travelling home in their own vehicle; however, this allowance does not cover vehicle loan payments, vehicle insurance or maintenance costs.
Appeal Option
If you travel more than one hour each way to attend school, you may qualify for the additional transportation allowance.
Enter the amount from line 15000 of your 2023 income tax return. The amount you report will be checked against Canada Revenue Agency (CRA) records. If the amount you report is different from CRA records, CRA data will be used in your need assessment calculation and/or to determine your grant eligibility. If your previous year total income (as reported on Line 15000 of your 2023 tax return) changes, a reassessment of your financial assistance application will be required. StudentAid BC receives regularly updated information from CRA and may, after the point of initial StudentAid BC application assessment, compare income amount(s) declared on the application against CRA records, to ensure that your financial need and/or grant eligibility remains up-to-date and accurate.
If you did not file a Canadian Income Tax Return for 2023, enter your total 2023 income from all sources both inside and outside Canada, which includes employment, pension investment, rental, RRSP, foster parent, net professional income, workers’ compensation, employment insurance and disability assistance. Convert foreign currency into Canadian dollars.
Note: Your assessment of financial need, including eligibility for Canada Student Grants, will be based on your 2023 (prior year) income.
A scholarship is an award given to a student who has demonstrated high academic standing. A bursary is an award given to a student who has demonstrated financial need. If you know you will be receiving a scholarship or a needs-based bursary, enter the total amount. If you have received a Passport to Education or Provincial Scholarship include these as well. If you will be receiving a Nurses Education Bursary, a Learning for Future Grant, or funding through the Youth Educational Assistance Fund Transition Plan, do not include these amounts, as they are exempt from assessment.
Enter the funding you will receive to help meet specific educational costs towards your education during this study period.
(a) Include funding received from federal or provincial governments for your education, not including StudentAid BC funding, First Nations band funding, Treaty First Nations income or Post-secondary Student Support (PSSSP) funding, Inuit Post-Secondary Education Strategy funding, or Métis Nation Post-Secondary Education Strategy funding, all of which are not considered in the assessment of resources.
(b) Funding received from all other non-government sources for your education (e.g. employers, charities, religious organizations, sponsors, etc.). A number of organizations, agencies and employers provide sponsorship for tuition and books. If you are receiving sponsorship, enter the total amount you will receive for your entire study period on this question.
This section applies to independent students only. If you are a dependent student answer ‘NO.’ Read definition of “dependent or independent” in Question 38.
For StudentAid BC purposes, eligible dependants are any dependants for whom you receive the Canada Child Benefit or for whom you claim a benefit on your 2023 income tax return. To be eligible, a dependant must meet one or more of the following criteria:
If you have more than four eligible dependants, include a separate sheet listing all required information about each additional dependant.
Note: If you are expecting a child, please submit an Appendix 7 – Request for Reassessment after the birth of the child and attach a copy of the birth certificate.
Permanent Disability is defined as “any impairment, including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment - or a functional limitation - that restricts the ability of a person to perform the daily activities necessary to pursue studies at a post-secondary school level or to participate in the labour force and that is expected to remain with the person for the person’s expected life.”
Persistent or Prolonged Disability is defined as “any impairment, including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment - or a functional limitation - that restricts the ability of a person to perform the daily activities necessary to pursue studies at a post-secondary school level or to participate in the labour force and has lasted, or is expected to last, for a period of at least 12 months but is not expected to remain with the person for the person’s expected life.”
If you answer ‘yes’ to this question, you must complete an Appendix 8 – Disability Programs Application to verify your permanent, or persistent or prolonged disability, and have your disability approved by StudentAid BC. You are only required to submit your medical documentation once unless otherwise requested.
Note: Students with a permanent disability, or a persistent or prolonged disability may qualify for other programs. Contact the Accessibility Services Coordinator or financial aid office at your school, or visit www.StudentAidBC.ca or the National Student Loans Service Centre.
You are not usually eligible to receive income assistance (welfare) while attending post-secondary studies, unless you are a student with a disability in receipt of disability assistance. If you are currently receiving income assistance, you must contact your employment and assistance worker or social worker and advise them of your intention to take full-time post-secondary studies. Your worker will determine whether you can continue to receive income assistance during your study period based on Employment and Income Assistance criteria, or whether your income assistance will stop while you are in full-time studies. If you have a disability and you are receiving disability assistance from the Ministry of Social Development and Poverty Reduction, contact your local office to find out if you will be eligible to continue receiving disability assistance during your study period. If you will be receiving income assistance or B.C. Income Assistance for Persons with Disabilities equal to or exceeding $1,500 over the course of your study period, you are subject to an agreement between our ministries. Under the agreement, the Ministry of Social Development and Poverty Reduction continues to provide maintenance (shelter, food, etc.) while StudentAid BC considers the cost of your program. Program costs are limited to:
Do not include on this question the income assistance/B.C. Income Assistance for Persons with Disabilities amount claimed by your spouse on Appendix 2 or you will be assessed twice for these funds.
If one of the above conditions apply, you may answer “NO” to this question. Keep documentation of your clearance through CSFA Program.
Student loan borrowers who have undergone a BRE and who do not meet any of the criteria in #1 above, must pay their student loans in full before being eligible for more student loans.
Did you complete your Grade 12 equivalency after leaving high school? If you did, calculate the number of months by using the date you originally left high school, not the date of your equivalency.
Marital Status is defined below. Please read the definitions carefully.
Time spent in the full-time labour force may include periods of unemployment. You may be asked to provide documents that show you received Employment Insurance (EI) benefits or documents that show you were looking for work. This can include letters of rejection, confirmation of interviews, etc.
(ie. Ministry of Children and Family Development (MCFD) or Indigenous Child and Family Service Agency [ICFSA] care, care through the Ministry of Social Development and Poverty Reduction [SDPR] Child in the Home of Relative Program or government care through a Canadian province or territory outside of B.C.)
For a variety of reasons, the government may provide care or guardianship for a child. Answer ‘YES’ to this question if you were ever considered a child or youth under government care (this includes out of care and temporary care statuses as well as continuing custody orders both in B.C. and in Canadian provinces or territories outside of B.C.). If you indicate ‘YES’ to this question, are attending an eligible B.C. institution and you received care or guardianship from the B.C. government for 24 months (730 days) or at the time you turned 19, you may be eligible for the Provincial Tuition Waiver Program for current and former children or youth in care and $3,500 of non-repayable grant assistance through the Learning for Future Grant annually. If you indicate ‘YES’ to this question, the B.C. Ministry of Children and Family Development may be asked to verify your status as a current or former youth in care and your time in care through the B.C. government for the purpose of assessing your eligibility for the Provincial Tuition Waiver Program and the Learning for Future Grant.
(This means that either now or at the time of your 19th birthday the provincial government is/was your legal guardian.)
For a variety of reasons, the B.C. government may become the legal guardian for a child. If you are currently or were a youth in continuing care/custody of a director of child welfare in B.C. on your 19th birthday, answer ‘YES’ to this question. If you indicate ‘YES’ to this question the B.C. Ministry of Children and Family Development may be asked to verify your status as a current or former youth in continuing care or custody of a director of child welfare in B.C. If you are currently or were a youth in continuing care or custody of a director of child welfare on your 19th birthday from a province other than B.C., answer ‘NO’ to this question and submit an Appeal Request Form with appropriate documentation to apply for Modified Independent status.
If both your parents are deceased, and you do not have a legal guardian enter “YES."
As an independent student you are a resident of B.C. if:
As a dependent student, you are a resident of the province in which your parent(s), step-parent, sponsor or legal guardian have most recently lived for 12 continuous months as of your first day of classes. If they do not live in B.C., you must apply for financial assistance from the province or territory in which they lived for 12 consecutive months as of your first day of classes. If you are a permanent resident under sponsorship, your sponsor must complete Appendix 1. Residency is based on where your sponsor lives.
If you are not a B.C. resident as defined above, you are not eligible for financial assistance through StudentAid BC. You must apply for assistance through your home province or territory. You may only apply for funding from one province or territory.
A valid Canadian social insurance number does not start with 0 or 8 (these social insurance numbers are not eligible for StudentAid BC.
As an independent student you are a resident of B.C. if:
As a dependent student, you are a resident of the province in which your parent(s), step-parent, sponsor or legal guardian have most recently lived for 12 continuous months as of your first day of classes. If they do not live in B.C., you must apply for financial assistance from the province or territory in which they lived for 12 consecutive months as of your first day of classes. If you are a permanent resident under sponsorship, your sponsor must complete Appendix 1. Residency is based on where your sponsor lives.
If you are not a B.C. resident as defined above, you are not eligible for financial assistance through StudentAid BC. You must apply for assistance through your home province or territory. You can only apply to one province or territory. Applying to more than one province will result in a restriction and verification of your application. Any funding you are eligible for will be delayed.
If you are a protected person as defined in the Immigration and Refugee Protection Act and have a Social Insurance Number beginning with a ‘9,’ visit www.StudentAidBC.ca for further information regarding documentation you will need to submit with your application.
If you are not a Canadian citizen, permanent resident, or protected person, you are not eligible for StudentAid BC funding. You are a permanent resident if you have a permanent resident card or a valid Confirmation of Permanent Resident document.
You are not eligible for StudentAid BC funding if you are in Canada on a student visa or ministerial permit. If this situation applies to you, do not complete the application.
If you identify yourself as an Indigenous person; that is, First Nations, Metis or Inuit, please complete these questions. Providing this information is voluntary and optional, and will allow StudentAid BC to determine whether you are eligible to be exempted from making an expected fixed contribution toward your study.
Enter the date you graduated from or left secondary (high) school (whichever is later).
Include all previous full-time post-secondary studies of at least three months (12 weeks) in length. This includes courses and activities taken at public or private universities, colleges or training schools in any country. This includes British Columbia or any other province/territory in Canada and in any country outside Canada. You must count all time spent in activities for credit (e.g., attending classes, online learning, etc.) at a public or private institution. Include co-op work terms.
Do not include college preparatory (high school level) courses or apprenticeship training. Do not include the study period for which you are now applying. If you have more than 99 months of previous post-secondary studies, put ‘99’ in the box.
Some schools use units instead of credits. Check with your school to be sure of the correct calculation. Include all previous post-secondary months up to the start date of this application, including non-funded post-secondary months.
Previous Part-time Post-Secondary Studies
If you have completed post-secondary courses on a part-time basis, you will need to convert your part-time studies, to full-time studies. For example, for many academic programs, 15 credits (usually five courses) equals one semester of full-time study. For trades and vocational programs, 129 contact (instructional) hours usually equals one month of full-time study.
Prior Learning Assessment/Course Challenge
If you received credit for a prior learning assessment or course challenge, you must include this in your calculation of previous post-secondary studies. For example, if you received credit for two semesters towards your degree or diploma, enter eight months previous post-secondary study in this question.
Enter the name of the school you are or will be attending. If you are or will be attending two schools at the same time, this is called a split enrollment. Enter the name of the school where you are or will be taking the most courses and from which you will receive your credential.
This will be considered your “home school.” The “home school” must approve the split enrollment and must take responsibility for verifying you are maintaining a minimum course load for credits.
Program Search for B.C. schools only. If you are studying outside B.C., leave questions 19 and 20 blank, and continue to the Program Information section.
Programs with online or blended delivery must be approved by StudentAid BC before you can submit your application for StudentAid BC funding. Your institution may need to complete the Confirmation of StudentAid BC Distance Education Eligibility form for your program of study to be considered.
Enter the date of your first day of classes in the study period for which you are or will be registered and are applying for financial assistance.
Example: If you attend university, most classes will begin in September and end in April.
The correct start date of your classes is critical. If you are not sure when classes start, contact your school.
Note: Class start date to class end date cannot be more than 52 weeks.
Enter the date of your final class or exam, whichever is later. Remember, we are only interested in the study period for which you are registered and are applying for financial assistance.
Example: If you attend university, most classes will begin in September and end in April.
The correct end date of your classes is critical. If you are not sure when classes end, contact your school.
Note: Class start date to class end date cannot be more than 52 weeks.
Select the program/faculty in which you are or will be registered.
Programs may have more than one option. In such cases, list your chosen option. For example:
Program/Faculty | Major/Option |
---|---|
Arts | History, English |
Science | Physics, Chemistry |
Culinary Arts | Core, Short Order, Banquet, etc. |
Information Technology | Computers, Telecommunications |
Nursing |
If you do not have a major or option, leave this section blank.
A program is a combination of courses leading to a credential. The program type identifies the certificate, diploma or degree you expect to receive upon completion of the program.
Example: If you are enrolling in a diploma program, select ‘Associate/Diploma,' even if you plan to go on to a bachelor or master’s degree. If you are enrolled in university transfer courses, select the ‘University Transfer’ box, not the ‘Unclassified/Qualifying’ box. If you have questions regarding your program type, contact your financial aid office or school official.
Note: “Unclassified/Qualifying” studies refers to a study period where you are taking courses in preparation for entry into a specific program or faculty. For example: If you have completed an undergraduate degree, you may need to take additional courses before being admitted into graduate studies. Maximum funding for “Unclassified/Qualifying” studies is 52 weeks.
Most programs have a standard length for completion. Indicate the year of the program you will be in, not the total number of years you have spent working towards completion of the program.
For Example:
If you are not sure which year of your program you are in, contact the financial aid office at your school.
To receive full-time student financial assistance, you must be a full-time student. If you are in a credit‑based (academic) program, you must take at least 60 per cent of a full-time course load as defined by your institution (40 per cent for students with a permanent disability, or a persistent or prolonged disability). If you are in a non-credit (hours based) program, you must attend a minimum of 20 hours of instructional time per week at your school.
Note: Students with a permanent disability, or a persistent or prolonged disability who are taking between 40% and 59% of a full-time course load have a choice to be considered full-time or part-time.
If you are repeating a previously passed course only to improve your grade level, the course cannot be included as part of the 60 per cent calculation. If you are not sure what percentage of courses you are taking, contact your financial aid office or school official.
Note: Students with a permanent disability, or a persistent or prolonged disability may qualify for other programs. Contact the Accessibility Services Coordinator, Adult Special Education Coordinator or financial aid office at your school, or visit www.StudentAidBC.ca
Enter the student number your post-secondary school assigned to you. Your student number will assist your school in confirming your full-time enrollment to StudentAid BC. If your school did not assign a student number to you, leave this question blank.
2023/2024 Allowances Sheet