EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Income Support (General) Regulations 1987 (S.R. 1987 No. 145), the Jobseeker’s Allowance Regulations 1996 (S.R. 1996 No. 198), the Housing Benefit Regulations 2006 (S.R. 2006 No. 405), the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (S.R. 2006 No. 406) and the Employment and Support Allowance Regulations 2008 (S.R. 2008 No. 280).
In each of the above Regulations provision is made for the calculation or estimation of income so as to enable the Department to determine the amount of benefit a claimant should be awarded. Broadly, the income of a self-employed claimant is calculated by determining the claimant’s net profit and then deducting an amount in respect of income tax, based on the basic rate of tax applicable to the assessment period.
These Regulations amend the provisions relating to calculation or estimation of income in consequence of the power of the Scottish Parliament to set a Scottish rate of income tax provided for in Part 4A of the Scotland Act 1998 (c. 46). The power is expected to be exercisable for the tax year 2016-2017 and subsequent tax years. References to the basic rate of tax have been amended to include a reference to the Scottish rate of tax.
These Regulations also amend outdated references to “personal allowance” in each of the above Regulations substituting reference to personal reliefs under the relevant provisions of the Income Tax Act 2007.
These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c.8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee