{
  "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-60",
  "json_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-60.json",
  "legislation": "uksi/2012/2886",
  "legislation_title": "The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012",
  "path": "schedule/paragraph/60",
  "kind": "paragraph",
  "number": "60",
  "heading": "Disregard of changes in tax, contributions etc.",
  "text": "In calculating the applicant’s income the 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 SSCBA 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 the SSCBA or a state pension under Part 1 of the Pensions Act 2014;\n(e) in the maximum rate of child tax credit or working tax credit,\nfor a period not exceeding 30 reduction weeks beginning with the reduction 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 Sch. Scheme para. 60(d) inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 40(2)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2886/schedule/paragraph/60",
    "retrieved_at": "2026-10-29T01:13:07.026808+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."
}