Explanatory note

These Regulations supersede the Guardian’s Allowance Up-rating Regulations 2010 (S.I. 2010/1035).

Regulation 2 provides that where a question has arisen about the effect of the Guardian’s Allowance Up-rating Order 2011 or the Guardian’s Allowance Up-rating (Northern Ireland) Order 2011 (“the Up-rating Orders”) on a guardian’s allowance already in payment, the altered rates will not apply until that question is determined by Her Majesty’s Revenue and Customs, an appeal tribunal or a Commissioner.

Regulation 3 applies the provisions of regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 and regulation 5 of the Social Security Benefit (Persons Abroad) (Northern Ireland) Regulations 1978 so as to restrict the application of the increases specified in the Up-rating Orders in cases where the beneficiary lives abroad.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.