# The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012, Paragraph 60: Disregard of changes in tax, contributions etc.

Extent: E+W+S

In calculating the applicant’s income the 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 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);
(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;
(e) in the maximum rate of child tax credit or working tax credit,
for a period not exceeding 30 reduction weeks beginning with the reduction week immediately following the date from which the change is effective.

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Source: https://www.legislation.gov.uk/uksi/2012/2886/schedule/paragraph/60 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.