Income Tax (Earnings and Pensions) Act 2003 section 708

PAYE repayments

Section 708 allows PAYE regulations to restrict income tax repayments to individuals who are claiming jobseeker's allowance or who are connected with a trade dispute.

• PAYE regulations may block income tax repayments to a person during any period for which they have claimed jobseeker's allowance.
• Repayments may also be blocked where a person is disqualified from jobseeker's allowance due to involvement in a trade dispute, or would be disqualified if they otherwise met the entitlement conditions.
• The regulations may apply different rules to jobseeker's allowance claimants and to those affected by the trade dispute provisions.
• The trade dispute provisions are defined as section 14 of the Jobseekers Act 1995 (for Great Britain) or article 16 of the Jobseekers (Northern Ireland) Order 1995.