Regulation 17 Disregard of changes in tax, contributions etcI1
England, Wales and Scotland
In calculating the claimant’s income the appropriate authority may disregard any legislative change–
in the basic or other rates of income tax;
in the amount of any personal tax relief;
in the rates of social security contributions payable under the F1Social Security Contributions and Benefits Act 1992 or in the lower earnings limit or upper earnings limit for Class 1 contributions under that Act, the lower or upper limits applicable to Class 4 contributions under that Act or the amount specified in section 11(4) of that Act (small earnings exception in relation to Class 2 contributions);
in the amount of tax payable as a result of an increase in the weekly rate of Category A, B, C or D retirement pension or any addition thereto or any graduated pension payable under that Act,
for a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.
Annotations
Textual amendments
- F1
Words in reg. 17(c) substituted (5.10.1992) by The Housing Benefit and Community Charge Benefits (Miscellaneous Amendments) (No.2) Regulations 1992 (S.I. 1992/2148), regs. 1(1), 15