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The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

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Disregard of changes in tax, contributions etcE+W
This section has no associated Explanatory Memorandum

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

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

[F1(aa)in the Scottish basic or other rates of income tax;]

(b)in the amount of any personal tax [F2reliefs under Chapters 2, 3, and 3A of Part 3 of the Income Tax Act 2007];

(c)in the rates of [F3national insurance 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 section 11(4) of that Act(1) ([F4small 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 [F5or 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

F5Words in Sch. 1 para. 28(d) inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 39(3)(c)

Commencement Information

I1Sch. 1 para. 28 in force at 27.11.2012, see reg. 1(1)

(1)

Section 11(4) was amended by paragraph 12 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2) and article 2 of S.I. 2012/807.

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