# The Housing Benefit Regulations (Northern Ireland) 2006, Regulation 31: Disregard of changes in tax, contributions etc.

Extent: N.I.

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 (Northern Ireland) 2015;
(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.

---
Source: https://www.legislation.gov.uk/nisr/2006/405/regulation/31 (the official version)
Page: https://openlegislation.uk/housing-benefit-regulations-northern-ireland-2006/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.