Paragraph 28 Disregard of changes in tax, contributions etcI1
England and Wales
In calculating the applicant’s income an authority may disregard any legislative change—
in the basic or other rates of income tax;
in the Scottish basic or other rates of income tax;
in the amount of any personal tax F2reliefs under Chapters 2, 3, and 3A of Part 3 of the Income Tax Act 2007;
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 F6or a state pension under Part 1 of the Pensions Act 2014;
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.
Annotations
Textual amendments
- F1
Sch. 1 para. 28(aa) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2016 (S.I. 2016/1262), regs. 1(1), 2(3)(d)(i) (with reg. 3)
- F2
Words in Sch. 1 para. 28(b) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2016 (S.I. 2016/1262), regs. 1(1), 2(3)(d)(ii) (with reg. 3)
- F3
Words in Sch. 1 para. 28(c) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) (No. 2) Regulations 2014 (S.I. 2014/3312), regs. 1(1), 2(5)(d)(i)
- F4
Word in Sch. 1 para. 28(c) inserted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(17)(a)(i) (with reg. 1(4))
- F5
Words in Sch. 1 para. 28(c) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(17)(a)(ii) (with reg. 1(4))
- F6
Words in Sch. 1 para. 28(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), 39(3)(c)
Commencement
- I1
Sch. 1 para. 28 in force at 27.11.2012, see reg. 1(1)