These Regulations amend the Universal Credit Regulations 2013 by altering the amount of earned income that is deducted from the maximum amount of universal credit by virtue of section 8 of the Welfare Reform Act 2012 (c.5). A work allowance (that is the amount of earned income that is excluded from the 65% taper) will only apply if the claimant, or in the case of a couple either partner, is responsible for a child or qualifying young person or has limited capability for work. New amounts for the work allowance are given in the substituted table.