{
  "url": "https://openlegislation.uk/council-tax-benefit-regulations-2006/regulation-24",
  "json_url": "https://openlegislation.uk/council-tax-benefit-regulations-2006/regulation-24.json",
  "legislation": "uksi/2006/215",
  "legislation_title": "The Council Tax Benefit Regulations 2006",
  "legislation_url": "https://openlegislation.uk/council-tax-benefit-regulations-2006",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "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 Act or in the lower earnings limit or upper earnings limit for Class 1 contributions under the Act, the lower or upper limits applicable to Class 4 contributions under the Act or the amount specified in section 11(4) of the 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 the Act;\n(e) in the maximum rate of child tax credit or working tax credit,\nfor a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/215/regulation/24",
    "retrieved_at": "2026-10-29T04:38:43.706263+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."
}