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9. In Schedule 6 (determining eligibility for a reduction: persons who are not pensioners)—
(a)in paragraph 5 (non-dependant deductions: persons who are not pensioners)—
(i)in sub-paragraph (1)(a) for “£11.75” substitute “£12.25”;
(ii)in sub-paragraph (1)(b) for “£3.90” substitute “£4.05”;
(iii)in sub-paragraph (2)(a) for “£189.00” substitute “£194.00”;
(iv)in sub-paragraph (2)(b) for “£189.00”, “£328.00” and “£7.80” substitute “£194.00”, “£338.00” and “£8.10” respectively;
(v)in sub-paragraph (2)(c) for “£328.00”, “£408.00” and “£9.85” substitute “£338.00”, “£420.00” and “£10.25” respectively;
(vi)in sub-paragraph (6)(a) for “blind or treated as blind”, substitute “blind or severely sight-impaired or treated as such”;
(b)in paragraph 21 (treatment of child care charges)—
(i)for sub-paragraph (14)(c) substitute—
“(c)who—
(i)is registered as blind in a register compiled under section 29 of the National Assistance Act 1948 (welfare services);
(ii)is registered as severely sight-impaired in a register established and maintained by a local authority under section 18(1) of the Social Services and Well-being (Wales) Act 2014;
(iii)is registered as severely sight-impaired in a register established and maintained by a local authority under section 77(1) of the Care Act 2014; or
(iv)in Scotland, has been certified as blind and in consequence is registered as blind in a register maintained by or on behalf of a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;”;
(ii)in sub-paragraph (14)(d) after “as blind” insert “or severely sight-impaired”;
(c)in paragraph 23 (disregard of changes in tax, contributions etc.)—
(i)in sub-paragraph (c) for “small earnings exception”, substitute “small profits threshold”;
(ii)in sub-paragraph (d) after “under the SSCBA”, insert “or a state pension under Part 1 of the Pensions Act 2014”;
(d)in paragraph 25(3)(a) (calculation of deduction of tax and contributions of self-employed earners), for “small earnings exception” substitute “small profits threshold”.
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