The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

Disregard of changes in tax, contributions etc E+W

23.  In calculating the applicant’s income an authority may disregard any legislative change—

(a) in the basic or other rates of income tax;

(b) in the amount of any personal tax [F1 reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007];

(c) in the rates of social security contributions payable under the SSCBA 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 [F2 section 11(4)(a)] of that Act ([F3 lower profits threshold] 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 SSCBA [F4 or a state pension under Part 1 of the Pensions Act 2014];

(e) in the maximum rate of child tax credit or working tax credit,

for a period not exceeding 30 reduction weeks beginning with the reduction week immediately following the date from which the change is effective.

Textual Amendments

F1 Words in Sch. 6 para. 23(b) substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2017 (S.I. 2017/46), regs. 1(2), 5(f)

F2 Words in Sch. 6 para. 23(c) substituted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 5(3)(a)

F3 Words in Sch. 6 para. 23(c) substituted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 5(1)(r)(i)

F4 Words in Sch. 6 para. 23(d) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 9(c)(ii)

Commencement Information

I1 Sch. 6 para. 23 in force at 28.11.2013, see reg. 1(2)