{
  "url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-2000/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-2000/schedule/paragraph-5.json",
  "legislation": "uksi/2001/155",
  "legislation_title": "The Child Support (Maintenance Calculations and Special Cases) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-2000",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Deductions",
  "text": "(1) The deductions to be taken from gross earnings to calculate net income for the purposes of this Part of the Schedule are any amount deducted from those earnings by way of—\n(a) income tax;\n(b) primary Class 1 contributions under the Contributions and Benefits Act or under the Contributions and Benefits (Northern Ireland) Act; or\n(c) any sums paid by the non-resident parent towards an occupational pension scheme or personal pension scheme or, where that scheme is intended partly to provide a capital sum to discharge a mortgage secured upon that parent’s home, 75 per centum of any such sums.\n(2) For the purposes of sub-paragraph (1)(a), except for cases falling within sub-paragraph (3), amounts deducted by way of income tax shall be the amounts actually deducted, including in respect of payments which are not included as earnings in paragraph 4.\n(3) For the purposes of sub-paragraph (1)(a), where an employed earner is gainfully employed outside the United Kingdom, amounts deducted by way of income tax shall be–\n(a) the amounts actually deducted in respect of income tax applicable to the income in question, whether that is paid in full in Great Britain or outside Great Britain, or partly paid both in Great Britain and outside Great Britain; or\n(b) where insufficient or unreliable evidence or information is provided by the non-resident parent as to the actual amounts deducted, the amounts that would have been deducted had that employed earner been gainfully employed in Great Britain.\n(4) For the purposes of sub-paragraph (1)(b), where an employed earner is gainfully employed outside the United Kingdom, amounts deducted by way of primary Class 1 contributions shall be the amounts actually deducted under the Contributions and Benefits Act or under the Contributions and Benefits (Northern Ireland) Act and amounts actually deducted outside the United Kingdom for payments of a similar nature.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 5(2) inserted (30.4.2012) by The Child Support (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/712), regs. 1(1), 6(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. paras. 5(3)(4) inserted (30.4.2012) by The Child Support (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/712), regs. 1(1), 6(5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 5 in force at 18.1.2001 in accordance with, see reg. 1(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/155/schedule/paragraph/5",
    "retrieved_at": "2026-10-29T08:06:48.410237+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}