# The Universal Credit (Work Allowance and Taper) (Amendment) Regulations 2021, Regulation 2: Decrease in the universal credit taper


(1) In regulation 22(1)(b)(i) and (ii) of the Universal Credit Regulations (deduction of income and work allowance) for “63%” substitute “55%”.
(2) In regulation 54A(6) of those Regulations (surplus earnings) for the formula expressing the nil UC threshold substitute—
“ (M – U) / 55 x 100 + WA”.

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Source: https://www.legislation.gov.uk/uksi/2021/1283/regulation/2 (the official version)
Page: https://openlegislation.uk/universal-credit-work-allowance-and-taper-amendment-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.