from regulations ............................
191. The categories that will not be prescribed, and so will be disregarded, are types of income that relate either to additional costs or expenses incurred beyond basic daily living needs, or where there would be a disproportionate administrative burden in taking them into account. Examples here include disability benefits such as Disability Living allowance and the new Personal Independence Payment, and a range of payments made by local authority social service departments. Generally, all income types that are fully disregarded currently in income support will be disregarded under Universal Credit. In addition, under Universal Credit War Pensions and guaranteed income payments made under the Armed Forces Compensation Scheme will be fully disregarded.
Explanatory Memorandum for the Social Security Advisory Committee
Universal Credit Regulations 2012