{
  "url": "https://openlegislation.uk/housing-benefit-regulations-northern-ireland-2006/regulation-31",
  "json_url": "https://openlegislation.uk/housing-benefit-regulations-northern-ireland-2006/regulation-31.json",
  "legislation": "nisr/2006/405",
  "legislation_title": "The Housing Benefit Regulations (Northern Ireland) 2006",
  "legislation_url": "https://openlegislation.uk/housing-benefit-regulations-northern-ireland-2006",
  "path": "regulation/31",
  "kind": "regulation",
  "number": "31",
  "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(aa) in the Scottish basic or other rates of income tax;\n(b) in the amount of any personal tax reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007;\n(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 ...;\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 the Act or a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015;\n(e) in the maximum rate of child tax credit or working tax credit,\nfor a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 31(aa) inserted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/147), regs. 1(1), 4(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 31(b) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/147), regs. 1(1), 4(3)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 31(c) substituted (20.6.2016) by The Housing Benefit (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/230), regs. 1(1), 3(2)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 31(c) inserted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(12)(a)(i) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 31(c) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(12)(a)(ii) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 31(d) inserted (6.4.2016) by The Pensions (2015 Act) (Consequential, Supplementary and Incidental Amendments) Order (Northern Ireland) 2015 (S.R. 2015/411), arts. 1(b), 23(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 31 in operation at 20.11.2006, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2006/405/regulation/31",
    "retrieved_at": "2026-11-12T03:38:14.194536+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."
}