The Social Security Amendment (Non-Cash Vouchers) Regulations 1999

Earnings of employed earners

2.—(1) In regulation 19 of the Council Tax Benefit (General) Regulations 1992(1) (which relates to earnings of employed earners)–

(a) at the end of paragraph (1), there shall be added the following sub-paragraph–

“(k) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations 1979(2).”;

(b) at the beginning of paragraph (2)(a), there shall be inserted the words “subject to paragraph (3),”;

(c) after paragraph (2), there shall be added the following paragraph–

“(3) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(k).”.

(2) In regulation 21 of the Disability Working Allowance (General) Regulations 1991(3) (which relates to earnings of employed earners)–

(a) at the end of paragraph (1), there shall be added the following sub-paragraph–

“(j) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations 1979.”;

(b) in paragraph (2)(a), for the words “paragraph (3)” there shall be substituted the words “paragraphs (3) and (4)”;

(c) after paragraph (3), there shall be added the following paragraph–

“(4) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(j).”.

(3) In regulation 19 of the Family Credit (General) Regulations 1987(4) (which relates to earnings of employed earners)–

(a) at the end of paragraph (1), there shall be added the following sub-paragraph–

“(i) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations 1979.”;

(b) in paragraph (2)(a), for the words “paragraph (3)” there shall be substituted the words “paragraphs (3) and (4)”;

(c) after paragraph (3), there shall be added the following paragraph–

“(4) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(i).”.

(4) In regulation 28 of the Housing Benefit (General) Regulations 1987(5) (which relates to earnings of employed earners)–

(a) at the end of paragraph (1), there shall be added the following sub-paragraph–

“(k) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations 1979.”;

(b) at the beginning of paragraph (2)(a), there shall be inserted the words “subject to paragraph (3),”;

(c) after paragraph (2), there shall be added the following paragraph–

“(3) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(k).”.

(5) In regulation 35 of the Income Support (General) Regulations 1987(6) (which relates to earnings of employed earners)–

(a) at the end of paragraph (1), there shall be added the following sub-paragraph–

“(j) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations 1979.”;

(b) at the beginning of paragraph (2)(a), there shall be inserted the words “subject to paragraph (2A),”;

(c) after paragraph (2), there shall be added the following paragraph–

“(2A) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(j).”.

(6) In regulation 98 of the Jobseeker’s Allowance Regulations 1996(7) (which relates to earnings of employed earners)–

(a) at the end of paragraph (1), there shall be added the following sub-paragraph–

“(h) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations 1979.”;

(b) at the beginning of paragraph (2)(a), there shall be inserted the words “subject to paragraph (2A),”;

(c) after paragraph (2), there shall be added the following paragraph–

“(2A) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(h).”.

(1)

S.I. 1992/1814; regulation 19 was amended by S.I. 1993/2118.

(2)

S.I. 1979/591; the relevant amending instrument is S.I. 1999/561.

(3)

S.I. 1991/2887; regulation 21 was amended by S.I. 1993/315.

(4)

S.I. 1987/1973; regulation 19 was amended by S.I. 1992/573 and 1993/315.

(5)

S.I. 1987/1971; regulation 28 was amended by S.I. 1993/2118.

(6)

S.I. 1987/1967; regulation 35 was amended by S.I. 1988/663, 1989/1323, 1990/774, 1993/2119 and 1997/454.

(7)

S.I. 1996/207; regulation 98 was amended by S.I. 1996/1517 and 1997/454.