1.—(1) These Regulations may be cited as the Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations (Northern Ireland) 2016 and shall come into operation on 6th April 2016.
(2) The Interpretation Act (Northern Ireland) 1954(1) shall apply to these Regulations as it applies to an Act of the Assembly.
2.—(1) The Income Support (General) Regulations (Northern Ireland)1987(2) are amended in accordance with paragraphs (2) to (5).
(2) In regulation 2(1) (interpretation) after the definition of “remunerative work” insert—
““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 39(1) (deduction of tax and contributions for self-employed earners)—
(a)after “basic rate” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(b)for “personal allowance to which the claimant is entitled under section 257(1) of the Income and Corporation Taxes Act 1988 (personal allowance) 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”;
(c)after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”; and
(d)for “personal allowance” substitute “personal reliefs”.
(4) In regulation 39D (deduction in respect of tax for participants in the self-employment route)—
(a)for paragraph (1)(b) substitute—
“(b)the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;”;
(b)in paragraph (1)(c)—
(i)for “relief” substitute “reliefs”; and
(ii)after “basic rate” insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”; and
(c)in paragraph (2)—
(i)after “ basic rate” insert “, or the Scottish basic rate,”; and
(ii)for “personal allowance” substitute “personal reliefs”.
(5) In regulation 42(8)(a)(notional income)—
(a)after “basic rate of tax” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(b)for “personal allowance to which the claimant is entitled under section 257(1) of the Income and Corporation Taxes Act 1988 (personal allowance) 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”;
(c)after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”; and
(d)for “personal allowance” substitute “personal reliefs”.
3.—(1) The Jobseeker’s Allowance Regulations (Northern Ireland) 1996(3) are amended in accordance with paragraphs (2) to (6).
(2) In regulation 1(2) (citation, commencement and interpretation) after the definition of “sandwich course” insert—
““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 102(1) (deduction of tax and contributions for self employed earners)—
(i)after “basic rate” insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(ii)after “basic rate” in the second place it occurs insert “, or the Scottish basic rate,”;
(iii)for “personal allowance to which the claimant is entitled under section 257(1), of the Income and Corporation Taxes Act 1998 (personal allowance) 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”; and
(iv)for “personal allowance deductible under this paragraph” substitute “personal reliefs deductible under this paragraph”.
(4) In regulation 102D (deduction in respect of tax for participants in the self-employment route)—
(a)for paragraph (1)(b) substitute—
“(b)the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;”;
(b)in paragraph (1)(c)—
(i)for “personal allowance” substitute “personal reliefs”; and
(ii)after “basic rate” insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”; and
(c)in paragraph (2)—
(i)after “basic rate” insert “, or the Scottish basic rate,”; and
(ii)for “personal allowance” substitute “personal reliefs”.
(5) In regulation 105(15)(a) (notional income)—
(a)after “basic rate” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(b)for “personal allowance to which the claimant is entitled under section 257(1) of the Income and Corporation Taxes Act 1988 (personal allowance) 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”;
(c)after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”; and
(d)for “personal allowance” substitute “personal reliefs”.
(6) In regulation 163(4) (calculation of earnings)—
(a)in sub-paragraph (c)
(i)after “basic rate” insert “, or the Scottish basic rate,”; and
(ii)for “relief” substitute “reliefs”.
4.—(1) The Housing Benefit Regulations (Northern Ireland) 2006(4) are amended in accordance with paragraphs (2) to (4).
(2) In regulation 2(1) after the definition of “Residential Care Home” insert—
““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 31 (disregard of changes in tax, contributions etc.)—
(a)after paragraph (a) insert—
“(aa)in the Scottish basic or other rates of income tax;”; and
(b)in paragraph (b) for “relief” substitute “reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007”.
(4) In regulations 33(6)(a) (calculation of net earnings of employed earnings), 36(1) (deduction of tax and contributions of self employed earners) and 39(12)(a) (notional income)—
(a)after “basic rate” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(b)for “personal relief to which the claimant is entitled under section 257(1) of the Income and Corporation Taxes Act 1988 (personal allowances) 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”;
(c)after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”; and
(d)for “relief” substitute “reliefs”.
5.—(1) The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006(5) are amended in accordance with paragraphs (2) to (5).
(2) In regulation 2(1) (interpretation) after the definition of “savings credit” insert—
““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 32 (disregard of changes in tax, contributions etc.)—
(a)after paragraph (a) insert—
“(aa)in the Scottish basic or other rates of income tax;”; and
(b)in paragraph (b) for “relief” substitute “reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007”.
(4) In regulation 34(5)(a) (calculation of net earnings of employed earners)—
(a)after “basic rate” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(b)for “personal relief to which the claimant is entitled under section 257(1) of the Taxes Act (personal allowances) 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”;
(c)after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”; and
(d)for “relief” substitute “reliefs”.
(5) In regulation 38(1) (deduction of tax and contributions of self-employed earners)—
(a)after “basic rate” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(b)for “personal relief to which the claimant is entitled under sections 257(1) of the Taxes Act (personal allowances) 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”; and
(c)after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”.
6.—(1) The Employment and Support Allowance Regulations 2008(6) are amended in accordance with paragraphs (2) to (5).
(2) In regulation 2(1) (interpretation) after the definition of “residential care home” insert—
““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 99 (deduction of tax and contributions for self-employed earners)—
(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 allowances) 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”; and
(b)in paragraph (2)—
(i)after “basic rate” insert “, or the Scottish basic rate,”; and
(ii)for “paragraph (1) is” substitute “paragraph (1) are”.
(4) In regulation 103 (deduction in respect of tax for participants in the self-employment route)—
(a)for paragraph (1)(b) substitute—
“(b)the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;”;
(b)in paragraph (1)(c)—
(i)for “personal allowance” substitute “personal reliefs”; and
(ii)after “basic rate” insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”; and
(c)in paragraph (2) for “basic rate of tax to be applied and the amount of the personal allowance deductible is” substitute “basic rate, or the Scottish basic rate, of tax to be applied and the amount of personal reliefs deductible are”.
(5) In regulation 109(2) (notional income–calculation and interpretation)—
(a)in sub-paragraph (a)—
(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 section 257(1) of the Taxes Act 1988 (personal allowance) 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”; and
(b)in sub-paragraph (b)—
(i)omit “if”;
(ii)after “the basic rate” insert “, or the Scottish basic rate,”; and
(iii)for “personal allowance deductible under this paragraph is” substitute “personal reliefs deductible under this paragraph are”.
Sealed with the Official Seal of the Department for Social Development on 11th March 2016
(L.S.)
Anne McCleary
A senior officer of the Department for Social Development
The Department of Finance and Personnel consents to regulations 4 and 5.
Sealed with the Official Seal of the Department of Finance and Personnel on 11th March 2016
(L.S.)
Emer Morelli
A senior officer of the Department of Finance and Personnel