The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations (Northern Ireland) 2016

Amendments to the Income Support (General) Regulations (Northern Ireland) 1987

2.—(1) The Income Support (General) Regulations (Northern Ireland)1987(1) are amended in accordance with paragraphs (2) to (5).

(2) In regulation 2(1) (interpretation) after the definition of “remunerative work” insert—

““Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 2007;

“Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998;”.

(3) In regulation 39(1) (deduction of tax and contributions for self-employed earners)—

(a) after “basic rate” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;

(b) for “personal allowance to which the claimant is entitled under section 257(1) of the Income and Corporation Taxes Act 1988 (personal allowance) as is” substitute “personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are”;

(c) after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”; and

(d) for “personal allowance” substitute “personal reliefs”.

(4) In regulation 39D (deduction in respect of tax for participants in the self-employment route)—

(a) for paragraph (1)(b) substitute—

“(b) the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;”;

(b) in paragraph (1)(c)—

(i) for “relief” substitute “reliefs”; and

(ii) after “basic rate” insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”; and

(c) in paragraph (2)—

(i) after “ basic rate” insert “, or the Scottish basic rate,”; and

(ii) for “personal allowance” substitute “personal reliefs”.

(5) In regulation 42(8)(a)(notional income)—

(a) after “basic rate of tax” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;

(b) for “personal allowance to which the claimant is entitled under section 257(1) of the Income and Corporation Taxes Act 1988 (personal allowance) as is” substitute “personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are”;

(c) after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”; and

(d) for “personal allowance” substitute “personal reliefs”.

(1)

S.R. 1987 No.459; relevant amending Regulations are S.R. 1992 No. 403, S.R. 1994 No. 327, S.R. 2007 No. 306, and S.R. 2009 No. 92