{
  "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-20",
  "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Calculation of net earnings of employed earners",
  "text": "(1) For the purposes of regulation 14 (average weekly earnings of employed earners), the earnings of a claimant derived or likely to be derived from employment as an employed earner to be taken into account shall, subject to paragraph (2), be his net earnings.\n(2) There shall be disregarded from a claimant’s net earnings, any sum, where applicable, specified in paragraphs 1 to 12 of Schedule 3.\n(3) For the purposes of paragraph (1) net earnings shall, except where paragraph (4) applies, be calculated by taking into account the gross earnings of the claimant from that employment over the assessment period, less—\n(a) any amount deducted from those earnings by way of—\n(i) income tax,\n(ii) primary Class 1 contributions under the Contributions and Benefits Act 1992; and\n(b) one-half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.\n(4) Where the earnings of a claimant are estimated under paragraph (2) of regulation 14 (average weekly earnings of employed earners), his net earnings shall be calculated by taking into account those earnings over the assessment period, less—\n(a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the lower rate or, as the case may be, the lower rate and the basic rate of tax in the year of assessment in which the claim was made less only the personal relief to which the claimant is entitled under sections 257(1), (6) and (7) and 259(1)(a) and (2) of the Income and Corporation Taxes Act 1988 (personal relief) as is appropriate to his circumstances but, if the assessment period is less than a year, the earnings to which the lower rate and, if appropriate, the basic rate of tax is to be applied and the amount of the personal relief deductible under this sub-paragraph shall be calculated on a prorata basis;\n(b) an amount in respect of primary Class 1 contributions payable under the Contributions and Benefits Act 1992 in respect of those earnings; and\n(c) one-half of any sum payable by the claimant by the way of a contribution towards an occupational or personal pensions scheme.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 20(4)(a) 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), 5(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 20(4)(a) inserted (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), 5(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 20 in force at 1.4.1993, see reg. 1(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2005/2894",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.4) Regulations 2005"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2005/2502",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.3) Regulations 2005"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2005/2502",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.3) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2002/2689",
      "affecting_title": "The Social Security (Paternity and Adoption) Amendment Regulations 2002"
    },
    {
      "type": "word omitted",
      "affecting": "uksi/1994/2137",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No. 2) Regulations 1994"
    },
    {
      "type": "substituted for reg. 20(3)(b)",
      "affecting": "uksi/1994/2137",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No. 2) Regulations 1994"
    },
    {
      "type": "inserted",
      "affecting": "uksi/1994/2137",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No. 2) Regulations 1994"
    },
    {
      "type": "words added",
      "affecting": "uksi/1994/2137",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No. 2) Regulations 1994"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/1994/2137",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No. 2) Regulations 1994"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1994/2137",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No. 2) Regulations 1994"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1994/578",
      "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/20",
    "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."
}