# The Social Security Benefit (Computation of Earnings) (Amendment) (Northern Ireland) Regulations 2016, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 520).
The 1996 Regulations make provision for the calculation or estimation of income so as to enable the Department to determine the amount of benefit a claimant should be awarded. Broadly, the income of a self-employed claimant is calculated by determining the claimant’s net profit over a representative period and then deducting (amongst other liabilities) an amount in respect of income tax, based on the basic rate of tax applicable to that period.
These Regulations amend the provisions relating to the calculation or estimation of income in consequence of the power of the Scottish Parliament to set a Scottish rate of income tax provided for in Part 4A of the Scotland Act 1998 (c. 46). The power is first being exercised for the tax year 2016-2017.
Regulation 2 introduces definitions of a “Scottish taxpayer” and the “Scottish basic rate” of tax and paragraphs (3) and (4) add references to the “Scottish basic rate” of tax to the existing references to the basic rate of tax and update references to “personal reliefs” so as to refer to the relevant provisions of the Income Tax Act 2007 (c.3).
Regulation 2(3)(a) omits regulation 4(2) of the 1996 Regulations, which is no longer relevant.
Regulation 3 makes a revocation consequential upon the omission of regulation 4(2).
An impact assessment has not been produced for this instrument as it has no impact on business or civil society organisations.

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Source: https://www.legislation.gov.uk/uksi/2016/268/note (the official version)
Page: https://openlegislation.uk/social-security-benefit-computation-of-earnings-amendment-northern-ireland-regulations-2016/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.