Statutory Instruments
2008 No. 726
Social Security
The Social Security Pensions (Low Earnings Threshold) Order 2008
Made
12th March 2008
Laid before Parliament
14th March 2008
Coming into force
6th April 2008
The Secretary of State for Work and Pensions has reviewed the general level of earnings obtaining in Great Britain as required by section 148A of the Social Security Administration Act 1992( 1 ) and it appears to him that the general level of earnings has increased during the review period.
Accordingly, the Secretary of State, in exercise of the powers conferred on him by section 148A, makes the following Order.
Citation and commencement
1. This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order 2008 and shall come into force on 6th April 2008.
Low earnings threshold
2. It is hereby directed that, for the purposes of the Social Security Contributions and Benefits Act 1992( 2 ), the low earnings threshold( 3 ) for the tax years following the tax year 2007 – 2008 shall be £13,500.
Signed by authority of the Secretary of State for Work and Pensions.
Mike O’Brien
Minister of State,
Department for Work and Pensions
12th March 2008
1992 c.5 . See subsections (1) and (2) of section 148A which was inserted by section 33(1) of the Child Support, Pensions and Social Security Act 2000 (c.19) .
1992 c.4 .
See section 44A of the Social Security Contributions and Benefits Act 1992 as inserted by section 30(3) of the Child Support, Pensions and Social Security Act 2000.