# The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, Paragraph 28: Disregard of changes in tax, contributions etc

Extent: E+W

In calculating the applicant’s income an authority may disregard any legislative change—
(a) in the basic or other rates of income tax;
(aa) in the Scottish basic or other rates of income tax;
(b) in the amount of any personal tax reliefs under Chapters 2, 3, and 3A of Part 3 of the Income Tax Act 2007;
(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 ...;
(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/2012/2885/schedule/1/paragraph/28 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-regulations-2012/schedule-1/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.