Disregard of changes in tax, contributions etc
34. In calculating the claimant's income the appropriate 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 Act 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 the Act ([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 Act [F5or a state pension under Part 1 of the Pensions Act 2014]; and
(e)in the maximum rate of child tax credit or working tax credit,
for a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.
Textual Amendments
F1Reg. 34(aa) inserted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 5(3)(a)
F2Words in reg. 34(b) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 5(3)(b)
F3Words in reg. 34(c) substituted (1.4.2014 for specified purposes, 7.4.2014 in so far as not already in force) by The Housing Benefit (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/213), regs. 1(3), 4(3)(a)
F4Words in reg. 34(c) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 34(2)
F5Words in reg. 34(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), 29(3)