{
  "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-18",
  "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-18.json",
  "legislation": "uksi/1992/1814",
  "legislation_title": "The Council Tax Benefit (General) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "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 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. 18(c) substituted (1.4.1993 immediately after art. 20 of S.I. 1993/349 comes into force) by The Council Tax Benefit (General) Amendment Regulations 1993 (S.I. 1993/688), regs. 1(1), 4(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 18(c) substituted (1.4.1993 immediately after art. 20 of S.I. 1993/349 comes into force) by The Council Tax Benefit (General) Amendment Regulations 1993 (S.I. 1993/688), regs. 1(1), 4(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 1.4.1993, see reg. 1(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "sum amended",
      "affecting": "uksi/2005/522",
      "affecting_title": "The Social Security Benefits Up-rating Order 2005"
    },
    {
      "type": "sum amended",
      "affecting": "uksi/2005/522",
      "affecting_title": "The Social Security Benefits Up-rating Order 2005"
    },
    {
      "type": "sum substituted",
      "affecting": "uksi/2004/552",
      "affecting_title": "The Social Security Benefits Up-rating Order 2004"
    },
    {
      "type": "sum substituted",
      "affecting": "uksi/2004/552",
      "affecting_title": "The Social Security Benefits Up-rating Order 2004"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2002/2402",
      "affecting_title": "The Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit) (Amendment) Regulations 2002"
    },
    {
      "type": "sum confirmed",
      "affecting": "uksi/2006/645",
      "affecting_title": "The Social Security Benefits Up-rating Order 2006"
    },
    {
      "type": "sum confirmed",
      "affecting": "uksi/2006/645",
      "affecting_title": "The Social Security Benefits Up-rating Order 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/18",
    "retrieved_at": "2026-11-06T03:35:39.387743+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."
}