Amendments relating to paternity leave and paternity pay: council tax benefit for those of pensionable age
10.—(1) The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006(1) 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 1996(2) or on additional paternity leave by virtue of sections 80AA or 80BB of that Act(3);”.
(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”.
Sections 80A and 80B are inserted by section 1 of the Employment Act 2002 (c.22).
Sections 80AA and 80BB are inserted by section 3 of the Work and Families Act 2006 (c.18).