The Care and Support (Charging and Assessment of Resources) Regulations 2014 (“the 2014 Regulations”), made under Part 1 of the Care Act 2014, make provision about the powers of local authorities to charge adults for meeting their care or support needs (or both). Before a local authority may make a charge for meeting such needs, it must carry out a financial assessment of the adult’s financial resources. The 2014 Regulations make provision about the carrying out of the financial assessment, and specify sums which must be disregarded by the local authority in calculating an adult’s income and capital.