Amendments to the Jobseeker’s Allowance Regulations 20137.
(1)
(2)
““Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 2007;
“Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998;”.
(3)
In regulation 62 (deduction of tax and contributions for self-employed earners)—
(a)
“(b)
as if that income were assessable to income tax at the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to their circumstances;”; and
(b)
in paragraph (2)—
(i)
after “basic rate” insert “, or the Scottish basic rate,”; and
(ii)
for “personal allowance deductible under paragraph (1) is” substitute “personal reliefs deductible under paragraph (1) are”.
(4)
In regulation 63 (notional earnings)—
(a)
in paragraph (8)(a)(ii)—
(i)
for “starting rate” substitute “basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate,”; and
(ii)
for “personal allowance” substitute “personal reliefs”; and
(b)
“(11)
For the purposes of paragraph (8)(a)(i), the amount is calculated by applying to those earnings the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax in the year of assessment less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to the claimant’s circumstances.”.
(5)
In regulation 73(4) (calculation of earnings – share fishermen)—
(a)
“(ba)
in paragraph (3) for “Subject to paragraph (4), the” substitute “The”;”; and
(b)
in sub-paragraph (d), (in the inserted paragraph (6)),—
(i)
after “basic rate” insert “, or the Scottish basic rate,”; and
(ii)
for “relief” substitute “reliefs”.