{
  "url": "https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-regulations-2012/schedule-1/paragraph-28",
  "json_url": "https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-regulations-2012/schedule-1/paragraph-28.json",
  "legislation": "uksi/2012/2885",
  "legislation_title": "The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-regulations-2012",
  "path": "schedule/1/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": "Disregard of changes in tax, contributions etc",
  "text": "In calculating the applicant’s income an authority may disregard any legislative change—\n(a) in the basic or other rates of income tax;\n(aa) in the Scottish 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 national insurance 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": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 28 in force at 27.11.2012, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/28",
    "retrieved_at": "2026-10-29T01:13:07.880127+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."
}