PART 2Amendments relating to paternity leave and paternity pay

Amendments relating to paternity leave and paternity pay: council tax benefit for those of pensionable age10

1

The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 200621 are amended as follows.

2

In regulation 2(1) (interpretation) for the definition of “paternity leave” substitute—

  • “paternity leave” means a period of absence from work on ordinary paternity leave by virtue of sections 80A or 80B of the Employment Rights Act 199622 or on additional paternity leave by virtue of sections 80AA or 80BB of that Act23;

3

In regulation 19(1)(j) (meaning of “income”), for paragraph (xvi) substitute—

xvi

ordinary statutory paternity pay payable under Part 12ZA of the Act;

xvia

additional statutory paternity pay payable under Part 12ZA of the Act;

4

In regulation 21 (treatment of child care charges)—

a

in paragraph (14)(c) for “statutory paternity pay by virtue of section 171ZA or 171ZB of the Act” substitute “ordinary statutory paternity pay by virtue of section 171ZA or 171ZB of the Act, additional statutory paternity pay by virtue of section 171ZEA or 171ZEB of the Act”;

b

in paragraph (15)(b) and (c) for “statutory paternity pay” in each place substitute “ordinary or additional statutory paternity pay”.

5

In regulation 25(1) (earnings of employed earners), for paragraph (i) substitute—

i

ordinary statutory paternity pay payable under Part 12ZA of the Act;

ia

additional statutory paternity pay payable under Part 12ZA of the Act;

6

In regulation 26(2)(d) (calculation of net earnings of employed earners), for “statutory paternity pay” substitute “ordinary or additional statutory paternity pay”.