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

Amendments to the Jobseeker’s Allowance Regulations 2013

7.—(1) The Jobseeker’s Allowance Regulations 2013(1) are amended as follows.

(2) In regulation 2(2) (interpretation) after the definition of “remunerative work” 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 62 (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 63 (notional earnings)—

(a) in paragraph (8)(a)(ii)—

(i) for “starting rate” substitute “basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate,”; and

(ii) for “personal allowance” substitute “personal reliefs”; and

(b) for paragraph (11) substitute—

“(11) For the purposes of paragraph (8)(a)(i), the amount is calculated by applying to those earnings the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax in the year of assessment 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 the claimant’s circumstances.”.

(5) In regulation 73(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. 2013/378, to which there are amendments not relevant to these Regulations.