{
  "url": "https://openlegislation.uk/universal-credit-work-allowance-and-taper-amendment-regulations-northern-ireland-2021/regulation-2",
  "json_url": "https://openlegislation.uk/universal-credit-work-allowance-and-taper-amendment-regulations-northern-ireland-2021/regulation-2.json",
  "legislation": "nisr/2021/302",
  "legislation_title": "The Universal Credit (Work Allowance and Taper) (Amendment) Regulations (Northern Ireland) 2021",
  "legislation_url": "https://openlegislation.uk/universal-credit-work-allowance-and-taper-amendment-regulations-northern-ireland-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Decrease in the universal credit taper",
  "text": "(1) In regulation 23(1)(b)(i) and (ii) of the Universal Credit Regulations (deduction of income and work allowance) for “63%” substitute “55%”\n(2) In regulation 54(6) of those Regulations (surplus earnings) for the formula expressing the nil UC threshold substitute—\n“ (M – U) / 55 x 100 + WA”.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in operation at 24.11.2021, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R.2017 No.147 substituted “63%” for “65%”"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 54 was substituted by S.R. 2018 No. 92"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2021/302/regulation/2",
    "retrieved_at": "2026-10-29T00:36:56.750374+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."
}