{
  "url": "https://openlegislation.uk/draft-infected-blood-compensation-scheme-regulations-2025/regulation-33",
  "json_url": "https://openlegislation.uk/draft-infected-blood-compensation-scheme-regulations-2025/regulation-33.json",
  "legislation": "ukdsi/2025/9780348268843",
  "legislation_title": "The Infected Blood Compensation Scheme Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-infected-blood-compensation-scheme-regulations-2025",
  "path": "regulation/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Exceptional reduced earnings",
  "text": "(1) For the purposes of this Section, an eligible infected person (“P”) has suffered exceptional reduced PAYE earnings if—\n(a) as a result of an infection or any associated treatment, P has suffered a reduction in PAYE earnings because they can no longer—\n(i) perform work that is remunerated at the same level as the work they were performing before they were diagnosed with the infection, or\n(ii) work for the same amount of time of that they could work for before they were diagnosed with the infection, and\n(b) the percentile of P’s pre-reduction annual PAYE earnings (see step 1 in regulation 37(9)) is—\n(i) where P has HIV (whether or not P also has Hepatitis B or Hepatitis C), at least the 75th percentile;\n(ii) where P has Hepatitis B or Hepatitis C (or both, but not HIV), at least the 60th percentile.\n(2) For the purposes of this Section, an eligible infected person (“P”) has suffered exceptional reduced self-employment earnings if—\n(a) as a result of an infection or any associated treatment, P has suffered a reduction in self-employment earnings because they can no longer—\n(i) perform work that is remunerated at the same level as the work they were performing before they were diagnosed with the infection, or\n(ii) work for the same amount of time that they could work for before they were diagnosed with the infection, and\n(b) the sum of the 5-year average of P’s gross self-employment earnings before the first tax year of reduced earnings and the 5-year average of P’s gross PAYE earnings before the first tax year of reduced earnings is—\n(i) where P has HIV (whether or not P also has Hepatitis B or Hepatitis C), at least the 75th percentile;\n(ii) where P has Hepatitis B or Hepatitis C (or both, but not HIV), at least the 60th percentile.\n(3) For the purposes of paragraph (2)(b), the percentile of the sum of the 5-year averages of P’s gross self-employment earnings and P’s gross PAYE earnings is found by—\n(a) aggregating those earnings, and\n(b) applying step 1 in regulation 37(9) to those aggregated earnings, and for these purposes the year of the aggregated earnings is to be treated as the year in which P is alleged to have first suffered exceptional reduced self-employment earnings.\n(4) In this Section, “5-year average”, in relation to a description of P’s earnings before a specified tax year, is the average of P’s earnings of that description in each of the 5 tax years immediately before the specified tax year, and for these purposes P’s earnings in a tax year other than the tax year immediately before the specified tax year are to be adjusted in accordance with paragraph (5).\n(5) For the purposes of paragraph (4), P’s earnings in a tax year other than the tax year immediately before the specified tax year are to be treated as if they had, on each 6th April during the period which—\n(a) begins with (and includes) the 6th April immediately after tax year of the earnings, and\n(b) ends with (and includes) 6th April of the tax year immediately before the specified tax year,\nbeen compounded by the consumer price index over the 12-month period ending with the month of September before that 6th April.\n(6) In this Section—\n“first tax year of reduced earnings” means the tax year in which it is alleged that P first suffered exceptional reduced self-employment earnings;\n“PAYE earnings”—\n(a) means basic pay (including pay such as fees and paid leave), overtime pay and incentive pay (including pay such as bonuses, piecework and commission) from an employment, and for these purposes “employment” has the meaning given by sections 4 and 5 of the Income Tax (Earnings and Pensions) Act 2003;\n(b) excludes other forms of pay, such as expenses payments, benefits in kind and anything provided or made available in lieu of a cash payment otherwise payable to the employee (including salary sacrifice schemes);\n“self-employment earnings” means the profits of any trade, profession or vocation carried on by P, and for these purposes “profits” are profits determined in accordance with Part 2 of the Income Tax (Trading and Other Income) Act 2005;\n“tax year” means the period of 12 months which begins with 6th April and ends with 5th April.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348268843/regulation/33",
    "retrieved_at": "2026-10-30T14:39:35.762697+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."
}