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

Amendments to the Jobseeker’s Allowance Regulations 1996

3.—(1) The Jobseeker’s Allowance Regulations 1996(1) are amended as follows.

(2) In regulation 1(3) (interpretation) after the definition of “sandwich course” 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 102 (deduction of tax and contributions for self-employed earners)—

(a) for paragraph (1)(b) substitute—

“(b) as if that income were assessable to income tax at the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax less only the 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 appropriate to their circumstances.”; and

(b) in paragraph (2)—

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

(ii) for “personal allowance deductible under paragraph (1) is” substitute “personal reliefs deductible under paragraph (1) are”.

(4) In regulation 102D (deduction in respect of tax for participants in the self-employment route)—

(a) for paragraph (1)(b) and (c) 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; and

(c) the rate at which the chargeable income less the personal reliefs is assessable to income tax is the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax.”; and

(b) in paragraph (2)—

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

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

(5) In regulation 105(15)(a) (notional income)—

(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” in the second place it appears substitute “personal reliefs”.

(6) In regulation 163(4) (calculation of earnings – share fishermen)—

(a) after sub-paragraph (b) insert—

“(ba) in paragraph (3) for “Subject to paragraph (4), the” substitute “The”;”; and

(b) in sub-paragraph (d), (in the inserted paragraph (6)),—

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

(ii) for “relief” substitute “reliefs”.

(1)

S.I. 1996/207; relevant amending instruments are: S.I. 1998/1174, 2007/1749, 2007/2618, 2009/583 and 2013/2536.