Commentary on provisions of Act Section 11: Freeze of certain social security benefits for four tax years
This section provides for a freeze of certain social security benefits for four tax years and introduces Schedule 1, paragraph 1 of which defines the relevant sums.
	Subsection (1) provides that for each of the tax years ending with 5 April 2017, 5 April 2018, 5 April 2019 and 5 April 2020 ("the four tax years"), each of the relevant sums is to remain the same as it was in the tax year ending 5 April 2016.
	Subsection (2) provides that for each of the four tax years the rates of child benefit are to remain the same as they were in the tax year ending 5 April 2016.
	Under section 150(1) of the Social Security Administration Act 1992, the Secretary of State for Work and Pensions must in each tax year review the sums of benefits and pensions in order to determine whether they have retained their value in relation to the general level of prices obtaining in Great Britain estimated in such manner as the Secretary of State thinks fit. Subsection (3) provides that the review in each of the four tax years preceding the tax years in which the benefits are to be frozen need not cover any of the relevant sums or the rates of child benefit.
	Under section 150(2) where it appears to the Secretary of State that prices have increased relative to the value of benefits and pensions the Secretary of State must make an up-rating order, which is subject to the affirmative procedure. Subsection (4) provides that a draft up-rating order laid before Parliament under section 150(2) in each of the four tax years preceding the tax years in which the benefits are to be frozen (e.g. a draft up-rating order that applies to a tax year in which benefits are to be frozen) need not cover any of the relevant sums or the rates of child benefit.
	Subsection (5) requires, in each of the four tax years preceding the tax years in which the benefits are to be frozen, the Secretary of State to lay before Parliament a copy of a report by the Government Actuary on the likely effect of the freeze of each of the relevant sums on the National Insurance Fund in the following tax year (i.e. the years of the freeze), so far as the freeze of the relevant sum relates to any sum payable out of the Fund.