The Social Security (Contributions) (Amendment No. 2) Regulations 2008

4.—(1) Amend Schedule 3 (sums disregarded in the computation of employed earners' earnings) as follows.

(2) In Part 5, in paragraph 1(2)—

(a) at the end of paragraph (a) omit “or”; and

(b) after paragraph (a) insert—

“(aa) by virtue of paragraph 7E of Part 8 (van fuel); or”.

(3) In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—

(a) after paragraph 7D M1 insert—

“Van fuel

7E.   A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.”; and

(b) after paragraph 12A (HM Forces' operational allowance) M2 insert—

“HM Forces' Council Tax Relief

12B.   A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty's forces.”.

(4) In Part 10 (miscellaneous payments)—

(a) in paragraph 1 M3 for “2 to 17” substitute “ 2 to 19 ”; and

(b) at the end add—

“Payments made from the In-Work Emergency Discretion Fund

18.   Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973 M4 .

This paragraph does not apply in Northern Ireland.

Payments made from the In-Work Emergency Fund

19.   Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950 M5 .

This paragraph applies only in Northern Ireland.”.

Marginal Citations

M1 Paragraph 7D was inserted by regulation 7 of S.I. 2002/307.

M2 Paragraph 12A was inserted by regulation 2 of S.I. 2006/2924.

M3 Paragraph 1 was last amended by S.I. 2003/2085.

M4 1973 c. 50.

M5 1920 c. 29 (N.I.).