# The Council Tax Benefit Regulations 2006, Regulation 24: Disregard of changes in tax, contributions etc


In calculating the claimant's income the appropriate authority may disregard any legislative change—
(a) in the basic or other rates of income tax;
(b) in the amount of any personal tax relief;
(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);
(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;
(e) in the maximum rate of child tax credit or working tax credit,
for a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.

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Source: https://www.legislation.gov.uk/uksi/2006/215/regulation/24 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-regulations-2006/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.