# The Housing Benefit Regulations 2006, Regulation 34: 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;
(aa) in the Scottish basic or other rates of income tax;
(b) in the amount of any personal tax reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007;
(c) in the rates of national insurance contributions payable under the Act or in the lower earnings limit or upper earnings limit for Class 1 contributions under the Act or, the lower or upper limits applicable to Class 4 contributions under the 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 the Act or a state pension under Part 1 of the Pensions Act 2014;
(e) in the maximum rate of child tax credit or working tax credit,
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/2006/213/regulation/34 (the official version)
Page: https://openlegislation.uk/housing-benefit-regulations-2006/regulation-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.