The Tax Credits Up-rating Order 2001

• Citation: S.I. 2001/1141
• Sections: 32

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Tax Credits Up-rating Order 2001 and shall come into force on 10th April 2001 immediately after the Tax Credits Schemes (Miscellaneous Amendments No. 2) Regulations 2001 and the Tax Credits Schemes (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2001 .

(2) This Order shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 10th April 2001.

Section 2 Interpretation

In this Order—

“the Disability Working Allowance Regulations ” means the Disability Working Allowance (General) Regulations 1991 and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 ;

“the Family Credit Regulations ” means the Family Credit (General) Regulations 1987 and the Family Credit (General) Regulations (Northern Ireland) 1987 .

Section 3 Working families' tax credit

In the Family Credit Regulations—

(a) in regulation 46 (determination of appropriate maximum working families' tax credit)—

(i) in paragraph (1A)(a) the maximum amount specified is £100 per week;

(ii) in paragraph (1A)(b) the maximum amount specified is £150 per week;

(iii) in paragraph (4) the capital sum prescribed is £3,000;

(iv) in paragraphs (4), (5) and (6), the amount specified for the credit in respect of a child or young person is NIL;

(b) in regulation 47(1) (applicable amount) for the sum of £91.45 there shall be substituted the sum of £92.90;

(c) in Schedule 4 (determination of maximum working families' tax credit) the sums prescribed shall be as set out in Schedule 1 to this Order.

Section 4 Disabled person’s tax credit

In the Disability Working Allowance Regulations—

(a) in regulation 51 (determination of appropriate maximum disabled person’s tax credit)—

(i) in paragraph (1AA)(a) the maximum sum specified is £100 per week;

(ii) in paragraph (1AA)(b) the maximum sum specified is £150 per week;

(iii) in paragraph (4) the capital sum prescribed is £3,000;

(iv) in paragraphs (4), (5) and (6) , the amount specified for the allowance in respect of a child or young person is NIL;

(b) in regulation 52(1) (applicable amount)—

(i) in sub-paragraph (a) for the sum of £71.10 there shall be substituted the sum of £72.25;

(ii) in sub-paragraph (b) for the sum of £91.45 there shall be substituted the sum of £92.90;

(c) in Schedule 5 (determination of appropriate maximum disabled person’s tax credit) the sums prescribed shall be as set out in Schedule 2 to this Order.

Section 1

Adult.

Section 1

£54.00.

Section 2

Adult to whom regulation 46(1)(b) applies (lone parent working, or member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week).

Section 2

£11.45.

Section 3

Adult to whom regulation 46(1)(d) applies (lone parent who is, or member of a married or unmarried couple either or both of whom are, severely disabled).

Section 3

£16.00.

Section 4

Person in respect of the period beginning on, and including, that person’s date of birth and ending on the day preceding the Tuesday which first occurs in the September following that person’s sixteenth birthday.

Section 4

£26.00.

Section 5

Person in respect of the period beginning on, and including, the Tuesday which first occurs in the September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday.

Section 5

£26.75.

Section 6

Child or young person—

(a) to whom regulation 46(1)(f)(i) applies (disabled child or young person); or

(b) to whom regulation 46(1)(f)(ii) applies (severely disabled child or young person).

Section 6

(a) £30.00; or

(b) £41.05.

Section 1

Single Claimant.

Section 1

£56.05.

Section 2

Claimant to whom regulation 51(1)(c) applies (member of a married or unmarried couple or lone parent).

Section 2

£86.25.

Section 3

Claimant to whom regulation 51(1)(d) applies (single claimant or lone parent who works, or member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week).

Section 3

£11.45.

Section 4

Claimant to whom regulation 51(1)(e) applies (lone parent who is, or member of a married or unmarried couple either or both of whom are, severely disabled).

Section 4

£16.00.

Section 5

Claimant to whom regulation 51(1)(f) applies (severely disabled person who is neither a lone parent nor a member of a married or unmarried couple).

Section 5

£11.05.

Section 6

Person in respect of the period beginning on, and including, that person’s date of birth and ending on the day preceding the Tuesday which first occurs in the September following that person’s sixteenth birthday.

Section 6

£26.00.

Section 7

Person in respect of the period beginning on, and including, the Tuesday which first occurs in the September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday.

Section 7

£26.75.

Section 8

Child or young person—

(a) to whom regulation 51(1)(h)(i) applies (disabled child or young person); or

(b) to whom regulation 51(1)(h)(ii) applies (severely disabled child or young person).

Section 8

(a) £30.00; or

(b) £41.05.