{
  "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-wales-regulations-2013/schedule/paragraph-57",
  "json_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-wales-regulations-2013/schedule/paragraph-57.json",
  "legislation": "wsi/2013/3035",
  "legislation_title": "The Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-wales-regulations-2013",
  "path": "schedule/paragraph/57",
  "kind": "paragraph",
  "number": "57",
  "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 reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007;\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, or the lower or upper limits applicable to Class 4 contributions under that Act ...;\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": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. Scheme para. 57(b) substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2017 (S.I. 2017/46), regs. 1(2), 15"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. Scheme para. 57(c) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous Amendments) (Wales) Regulations 2025 (S.I. 2025/59), regs. 1(2), 17(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. Scheme para. 57(c) omitted (with application in accordance with reg. 1(3) of the amending S.I.) by virtue of The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous Amendments) (Wales) Regulations 2025 (S.I. 2025/59), regs. 1(2), 17(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. Scheme para. 57(d) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 22(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2013/3035/schedule/paragraph/57",
    "retrieved_at": "2026-10-28T23:40:35.344164+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."
}