Amendments to the Employment and Support Allowance Regulations 2013

8.  In regulation 84 of the Employment and Support Allowance Regulations 2013 (deduction of tax and contributions for self-employed earners)(1)—

(a) in paragraph (1)—

(i) after “basic rate” insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”; and

(ii) for “personal allowance to which the claimant is entitled under sections 35 and 38 to 40 of the Income Tax Act 2007 (personal reliefs) as is” substitute “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”;

(b) in paragraph (2) after “basic rate” insert “, or the Scottish basic rate,”; and

(c) in paragraph (4), at the end, add—

““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”.

(1)

S.I. 2013/379, to which there are amendments not relevant to these Regulations.