Regulation 16 Disregard of changes in tax, contributions etcI1
England, Wales and Scotland
In calculating the claimant’s income the appropriate authority may disregard any legislative change–
in the basic or other rates of income tax;
in the amount of any personal tax relief;
in the rates of social security contributions payable under the Social Security Act or in the lower earnings limit or weekly earnings figures for Class 1 contributions under that Act;
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 that Act, for a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.