{
  "url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989/regulation-17",
  "json_url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989/regulation-17.json",
  "legislation": "uksi/1989/1321",
  "legislation_title": "The Community Charge Benefits (General) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/community-charge-benefits-general-regulations-1989",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Disregard of changes in tax, contributions etc",
  "text": "In calculating the claimant’s income the appropriate authority may disregard any legislative change–\n(a) in the basic or other rates of income tax;\n(b) in the amount of any personal tax relief;\n(c) in the rates of social security contributions payable under the Social 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);\n(d) 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,\nfor a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 17 in force at 1.4.1990, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1321/regulation/17",
    "retrieved_at": "2026-10-29T15:39:44.176575+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."
}