
2021 No. 302
Social Security
The Universal Credit (Work Allowance and Taper) (Amendment) Regulations (Northern Ireland) 2021
Made 22nd November 2021
Coming into operation 24th November 2021

The Department for Communities makes the following Regulations in exercise of the powers conferred by Articles 13(3)(a) and 48(1) and (2) of, and paragraph 4(1) and (3) of Schedule 1 to, the Welfare Reform (Northern Ireland) Order 2015.

The powers are exercisable by the Department for Communities by virtue of Article 2 of the Welfare Reform (Northern Ireland) Order 2015 (Cessation of Transitory Provision) Order 2020.
Citation, commencement and interpretation
1 

(1) These Regulations may be cited as the Universal Credit (Work Allowance and Taper) (Amendment) Regulations (Northern Ireland) 2021 and, subject to paragraph (2), come into operation on 24th November 2021.
(2) In relation to a claimant who is entitled to universal credit on 24th November 2021 the amendments made by these Regulations have effect to any assessment period ending on or after that date.
(3) In these Regulations “the Universal Credit Regulations” means the Universal Credit Regulations (Northern Ireland) 2016.
Decrease in the universal credit taper
2 

(1) In regulation 23(1)(b)(i) and (ii) of the Universal Credit Regulations (deduction of income and work allowance) for “63%” substitute “55%”
(2) In regulation 54(6) of those Regulations (surplus earnings) for the formula expressing the nil UC threshold substitute—“ (M – U) / 55 x 100 + WA”.
Increase in the work allowance
3 

(1) In the table of work allowances set out in regulation 23 of the Universal Credit Regulations—
(a) for “£515.00” substitute £557.00; and
(b) for “£293.00” substitute £335.00.
Sealed with the Official Seal of the Department for Communities on 22nd November 2021
(L.S.)Anne McCleary
A senior officer of the Department for Communities
