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5. 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 “£12.25” substitute “£12.70”;
(ii)in sub-paragraph (1)(b) for “£4.05” substitute “£4.20”;
(iii)in sub-paragraph (2)(a) of the Welsh language version for “£195.00” substitute “£200.00”;
(iv)in sub-paragraph (2)(a) of the English language version for “£194.00” substitute “£200.00”;
(v)in sub-paragraph (2)(b) of the Welsh language version for “£195.00”, “£338.00” and “£8.10” substitute “£200.00”, “£346.00” and “£8.40” respectively;
(vi)in sub-paragraph (2)(b) of the English language version for “£194.00”, “£338.00” and “£8.10” substitute “£200.00”, “£346.00” and “£8.40” respectively;
(vii)in sub-paragraph (2)(c) for “£338.00”, “£420.00” and “£10.25” substitute “£346.00”, “£430.00” and “£10.60” respectively;
(b)in paragraph 10(2)(a) (average weekly earnings of employed earners: persons who are not pensioners) after “if the applicant has received any earnings” insert “or expects to receive an amount of earnings”;
(c)after paragraph 10 insert—
10A. An applicant’s average weekly earnings from employment estimated pursuant to paragraph 10 (average weekly earnings of employed earners: persons who are not pensioners) and paragraphs 14 and 15 (earnings of employed earners: persons who are not pensioners) of this Schedule must be taken into account—
(a)in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter, regardless of whether those earnings were actually received in that reduction week;
(b)in the case of an application or a reduction under a scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commences that employment, and the first day of each reduction week thereafter, regardless of whether those earnings were actually received in that reduction week; or
(c)in the case of an application or reduction under a scheme where the applicant’s average weekly earnings from employment change, the first day of the reduction week following the date of the change, and the beginning of each reduction week thereafter, regardless of whether those earnings were actually received in that reduction week.”;
(d)in paragraph 15(6)(a) (calculation of net earnings of employed earners: persons who are not pensioners)—
(i)for “personal relief to which the applicant is entitled under sections 35 to 37” substitute “personal reliefs to which the applicant is entitled under Chapters 2, 3 and 3A of Part 3”;
(ii)omit “(personal allowances)”;
(iii)for “relief” in the second place it occurs substitute “reliefs”;
(e)in paragraph 19(10)(a) (notional income: persons who are not pensioners)—
(i)for “personal relief to which the applicant is entitled under sections 35 to 37” substitute “personal reliefs to which the applicant is entitled under Chapters 2, 3 and 3A of Part 3”;
(ii)omit “(personal allowances)”;
(iii)for “relief” in the second place it occurs substitute “reliefs”;
(f)in paragraph 23(b) (disregard of changes in tax, contributions etc) for “relief” substitute “reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007”;
(g)in paragraph 25(1)(b) (calculation of deduction of tax and contributions of self-employed earners)—
(i)for “personal relief to which the applicant is entitled under section 35 to 37” substitute “personal reliefs to which the applicant is entitled under Chapters 2, 3 and 3A of Part 3”;
(ii)omit “(personal allowances)”.
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