# The Housing Benefit (Community Charge Rebates) (Scotland) Regulations 1988, Regulation 16: Disregard of changes in tax, contributions etc

Extent: E+W+S

In calculating the claimant’s income the appropriate authority may disregard any legislative change–
(a) in the basic or other rates of income tax;
(b) in the amount of any personal tax relief;
(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;
(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.

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Source: https://www.legislation.gov.uk/uksi/1988/1890/regulation/16 (the official version)
Page: https://openlegislation.uk/housing-benefit-community-charge-rebates-scotland-regulations-1988/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.