Explanatory note

These Regulations amend the Social Security (Invalid Care Allowance) Regulations 1976.

Under section 70 of the Social Security Contributions and Benefits Act 1992, a person is entitled to an invalid care allowance for any day on which he is engaged in caring for a severely disabled person if, among other things, he is not gainfully employed.

Regulation 8(1) of the Social Security (Invalid Care Allowance) Regulations 1976 provides that a person is not to be treated as gainfully employed on any day in a week unless, and is to be treated as gainfully employed on every day in a week if, his earnings in the immediately preceding week have exceeded a specified sum.

These Regulations amend regulation 8(1) to replace that specified sum with an amount to be ascertained by reference to the lower earnings limit. Section 5 of the Social Security Contributions and Benefits Act 1992 provides for the lower earnings limit for each tax year to be specified in regulations.

These Regulations do not impose any costs on business.