See sections 1(2) and 4 of the Social Security Act 1975 (c. 14); section 4 was amended by the Social Security Pensions Act 1975 (c. 60), Schedule 4, paragraph 36(a), the Education (School-leaving Dates) Act 1976 (c. 5), section 2(4), the Social Security Act 1979 (c. 18), section 14(1), the Social Security and Housing Benefits Act 1982 (c. 24), Schedule 5, the Social Security Act 1985 (c. 53), sections 7(1) and (2) and 8(1) and the Social Security Act 1986, sections 74(1)(a) and (2) and Schedule 10, paragraph 104 and S.I.1990/321, article 2.

http://www.legislation.gov.uk/uksi/1990/1189/regulation/22/madeThe Housing Renovation etc. Grants (Reduction of Grant) Regulations 1990Housing repairs and renovationKing's Printer of Acts of Parliament2015-02-10HOUSING, ENGLAND AND WALESThese Regulations provide for reduction of the amount of renovation grant and disabled facilities grant which may be paid by local housing authorities in respect of applications by owner-occupiers and tenants under Part VIII of the Local Government and Housing Act 1989.PART IVINCOME AND CAPITALCHAPTER IIIEMPLOYED EARNERS22Determination of net earnings of employed earners1

For the purposes of regulation 17 (average weekly earnings of employed earners), the earnings of a relevant person derived from employment as an employed earner to be taken into account shall, subject to paragraph (2), be his net earnings as determined under paragraph (3).

2

There shall be disregarded from a relevant person’s net earnings, any sum, where applicable, specified in paragraphs 1 to 11 of Schedule 2.

3

For the purposes of paragraph (1) net earnings shall be determined by taking into account the gross earnings of the relevant person from that employment over the assessment period, less–

a

any amount deducted from those earnings by way of–

i

income tax,

ii

primary Class 1 contributions under the 1975 Act; and

b

one-half of any sum paid by the relevant person by way of a contribution towards an occupational or personal pension scheme.

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See sections 1(2) and 4 of the Social Security Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/14">1975 (c. 14)</ref>
; section 4 was amended by the Social Security Pensions Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/60">1975 (c. 60)</ref>
, Schedule 4, paragraph 36(a), the Education (School-leaving Dates) Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1976/5">1976 (c. 5)</ref>
, section 2(4), the Social Security Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/18">1979 (c. 18)</ref>
, section 14(1), the Social Security and Housing Benefits Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/24">1982 (c. 24)</ref>
, Schedule 5, the Social Security Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/53">1985 (c. 53)</ref>
, sections 7(1) and (2) and 8(1) and the Social Security Act 1986, sections 74(1)(a) and (2) and Schedule 10, paragraph 104 and
<abbr class="Acronym" title="Statutory Instrument">S.I.</abbr>
<ref href="http://www.legislation.gov.uk/id/uksi/1990/321">1990/321</ref>
, article 2.
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<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/uksi/1990/1189/schedule/2">Sch.2 </ukm:Section>
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<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/uksi/1990/1189/schedule/3">Sch.3 </ukm:Section>
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<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/uksi/1990/1189/schedule/3">Sch.3 </ukm:Section>
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<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/uksi/1990/1189/schedule/3">Sch.3 </ukm:Section>
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<portionBody>
<part eId="part-IV">
<num>PART IV</num>
<heading>INCOME AND CAPITAL</heading>
<hcontainer name="crossheading" eId="part-IV-crossheading-employed-earners">
<num>CHAPTER III</num>
<heading>
<em>EMPLOYED EARNERS</em>
</heading>
<hcontainer name="regulation" eId="regulation-22">
<num>22</num>
<heading>Determination of net earnings of employed earners</heading>
<paragraph eId="regulation-22-1">
<num>1</num>
<content>
<p>For the purposes of regulation 17 (average weekly earnings of employed earners), the earnings of a relevant person derived from employment as an employed earner to be taken into account shall, subject to paragraph (2), be his net earnings as determined under paragraph (3).</p>
</content>
</paragraph>
<paragraph eId="regulation-22-2">
<num>2</num>
<content>
<p>There shall be disregarded from a relevant person’s net earnings, any sum, where applicable, specified in paragraphs 1 to 11 of Schedule 2.</p>
</content>
</paragraph>
<paragraph eId="regulation-22-3">
<num>3</num>
<intro>
<p>For the purposes of paragraph (1) net earnings shall be determined by taking into account the gross earnings of the relevant person from that employment over the assessment period, less–</p>
</intro>
<subparagraph eId="regulation-22-3-a">
<num>a</num>
<intro>
<p>any amount deducted from those earnings by way of–</p>
</intro>
<clause eId="regulation-22-3-a-i">
<num>i</num>
<content>
<p>income tax,</p>
</content>
</clause>
<clause eId="regulation-22-3-a-ii">
<num>ii</num>
<content>
<p>
primary Class 1 contributions under the
<abbr title="Social Security Act 1975 c. 14" xml:lang="">1975 Act</abbr>
<noteRef href="#f00042" class="footnote" marker="42"/>
; and
</p>
</content>
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<num>b</num>
<content>
<p>one-half of any sum paid by the relevant person by way of a contribution towards an occupational or personal pension scheme.</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
</hcontainer>
</part>
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