Disregard of changes in tax, contributions etc
34. In calculating the claimant's income the appropriate authority may disregard any legislative change—
(a)in the basic or other rates of income tax;
(b)in the amount of any personal tax relief;
(c)in the rates of [F1national insurance contributions] payable under the Act or in the lower earnings limit or upper earnings limit for Class 1 contributions under that Act, the lower or upper limits applicable to Class 4 contributions under that Act or the amount specified in section 11(4) of the Act (small earnings exception in relation to Class 2 contributions);
(d)in the amount of tax payable as a result of an increase in the weekly rate of Category A, B, C or D retirement pension or any addition thereto or any graduated pension payable under the Act; and
(e)in the maximum rate of child tax credit or working tax credit,
for a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.
Textual Amendments
F1Words in reg. 34(c) substituted (1.4.2014 for specified purposes, 7.4.2014 in so far as not already in force) by The Housing Benefit (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/213), regs. 1(3), 4(3)(a)