{
  "url": "https://openlegislation.uk/housing-benefit-community-charge-rebates-scotland-regulations-1988/regulation-16",
  "json_url": "https://openlegislation.uk/housing-benefit-community-charge-rebates-scotland-regulations-1988/regulation-16.json",
  "legislation": "uksi/1988/1890",
  "legislation_title": "The Housing Benefit (Community Charge Rebates) (Scotland) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/housing-benefit-community-charge-rebates-scotland-regulations-1988",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Disregard of changes in tax, contributions etc",
  "text": "In calculating the claimant’s income the appropriate authority may disregard any legislative change–\n(a) in the basic or other rates of income tax;\n(b) in the amount of any personal tax relief;\n(c) 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;\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 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.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 16 in force at 1.4.1989, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1890/regulation/16",
    "retrieved_at": "2026-10-29T15:55:44.151213+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."
}