Statutory Instruments
2012 No. 188
Social Security
The Social Security Pensions (Low Earnings Threshold) Order 2012
Made
26th January 2012
Laid before Parliament
31st January 2012
Coming into force
6th April 2012
In accordance with section 148A(1) (revaluation of low earnings threshold) of the Social Security Administration Act 1992( 1 ), the Secretary of State has reviewed the general level of earnings obtaining in Great Britain.
It appears to the Secretary of State that the general level of earnings has increased during the review period.
The Secretary of State makes the following Order in exercise of the powers conferred on him by section 148A(3) and (4) of the Social Security Administration Act 1992( 2 ).
Citation and commencement
1. This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order 2012 and shall come into force on 6th April 2012.
Low earnings threshold
2. For the purposes of the Social Security Contributions and Benefits Act 1992( 3 ), it is directed that the low earnings threshold( 4 ) for the tax years following the tax year 2011-2012 shall be £14,700.
Signed by authority of the Secretary of State for Work and Pensions.
Steve Webb
Minister of State
Department for Work and Pensions
26th January 2012
1992 c. 5 . Section 148A was inserted by section 33(1) of the Child Support, Pensions and Social Security Act 2000 (c. 19) .
The amount of the threshold to be increased by this Order is the amount specified in section 148A(5).
See section 44A of the Social Security Contributions and Benefits Act 1992 (c. 4) as inserted by section 30(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19) .