The Tax Credits Schemes (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2001

• Citation: S.I. 2001/366
• Sections: 33

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits Schemes (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2001 and shall come into force on 10th April 2001.

(2) These Regulations 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 Amendments to the Family Credit (General) Regulations (Northern Ireland) 1987

Amend the Family Credit (General) Regulations (Northern Ireland) 1987 in accordance with the provisions of regulations 3 and 4.

Section 3 Determination of appropriate maximum working families' tax credit

(1) Amend regulation 46 as follows.

(2) For paragraph (1) substitute—

(1) Subject to paragraphs (2) to (7) of this regulation, the appropriate maximum working families' tax credit shall be the aggregate of the following credits—

(a) in respect of a claimant or, if he is a member of a married or unmarried couple, in respect of the couple, the credit specified in column (2) of the table in Schedule 4 at paragraph 1;

(b) in respect of a lone parent who works, or in respect of a claimant who is a member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week, the credit specified in column (2) of the table in Schedule 4 at paragraph 2;

(c) in a case to which regulation 46A applies, a credit (“childcare tax credit”) equal to 70 per cent. of the amount of any relevant childcare charges as mentioned and calculated on a weekly basis in regulation 46A, subject to a maximum in respect of the claimant’s family of whichever the amounts specified in paragraph (1A) applies in the claimant’s case;

(d) in respect of a lone parent to whom paragraph (1D) applies, or, where the claimant is a member of a married or unmarried couple to either or both of whom paragraph (1D) applies, in respect of the couple, the credit specified in column (2) of the table in Schedule 4 at paragraph 3;

(e) in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 7, the credit specified in column (2) of the table in Schedule 4 at paragraph 4 or 5 as appropriate in respect of the period specified in that paragraph;

(f) in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 7 and who is a member of the claimant’s household—

(i) where paragraph (1B) applies, and paragraph (1D) does not apply, to the child or young person, the credit specified in column (2) of the table in Schedule 4 at paragraph 6(a);

(ii) where paragraph (1D) applies to the child or young person, the credit specified in column (2) of that table at paragraph 6(b).

(3) In paragraph (1A) for “(1)(ab)” substitute “(1)(c)”.

(4) In paragraph (1B) omit “for whom the claimant or his partner is responsible and who is a member of the claimant’s household, and”.

(5) After paragraph (1C) insert—

(1D) This paragraph applies to a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act.

(6) In paragraph (2) for “of Schedule 4 against paragraph 3 in column (1)” substitute “of the table in Schedule 4 at paragraph 5”.

(7) In paragraph (5) after “the amount” insert “or amounts”.

Section 4 Determination of appropriate maximum working families' tax credit

For the table in Schedule 4 substitute the table set out in Schedule 1 to these Regulations.

Section 5 Amendments to the Disability Working Allowance (General) Regulations (Northern Ireland) 1992

Amend the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 in accordance with the provisions of regulations 6 and 7.

Section 6 Determination of appropriate maximum disabled person’s tax credit

(1) Amend regulation 51 as follows.

(2) For paragraph (1) substitute—

(1) Subject to paragraphs (2) to (7) of this regulation, the appropriate maximum disabled person’s tax credit shall be the aggregate of the following credits—

(a) in respect of a single claimant, the credit specified in column (2) of the table in Schedule 5 at paragraph 1;

(b) in a case to which regulation 51A applies, a credit (“childcare tax credit”) equal to 70 per cent. of the amount of any relevant childcare charges as mentioned and calculated on a weekly basis in regulation 51A, subject to a maximum in respect of the claimant’s family of whichever the amounts specified in paragraph (1AA) applies in the claimant’s case;

(c) in respect of a claimant who is a member of a married or unmarried couple, or who is a lone parent who is treated as responsible for a child or young person by virtue of regulation 9, the credit specified in column (2) of the table in Schedule 5 at paragraph 2;

(d) in respect of a claimant who is—

(i) a single claimant or lone parent who works, or

(ii) a member of a married or unmarried couple either or both of whom work,

for not less than 30 hours per week, the credit specified in column (2) of the table in Schedule 5 at paragraph 3;

(e) in respect of a claimant who is a lone parent to whom paragraph (1C) applies, or, where a claimant is a member of a married or unmarried couple to either or both of whom paragraph (1C) applies, in respect of the couple, the credit specified in column (2) of the table in Schedule 5 at paragraph 4;

(f) in respect of a claimant to whom paragraph (1C) applies but who is neither a lone parent nor a member of a married or unmarried couple, the credit specified in column (2) of the table in Schedule 5 at paragraph 5;

(g) in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 9, the credit specified in column (2) of the table in Schedule 5 at paragraph 6 or 7 as appropriate in respect of the period specified in that paragraph;

(h) in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 9 and who is a member of the claimant’s household—

(i) where paragraph (1A) applies, and paragraph (1C) does not apply, to the child or young person, the credit specified in column (2) of the table in Schedule 5 at paragraph 8(a);

(ii) where paragraph (1C) applies to the child or young person, the credit specified in column (2) of the table in Schedule 5 at paragraph 8(b).

(3) In paragraph (1AA) for “(1)(aa)” substitute “(1)(b)”.

(4) In paragraph (1A) omit “for whom the claimant or his partner is responsible and who is a member of the claimant’s household, and”.

(5) After paragraph (1B) insert—

(1C) This paragraph applies to a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act.

(6) In paragraph (2) for “of Schedule 5 against paragraph 4 in column (1)” substitute “of the table in Schedule 5 at paragraph 7”.

(7) In paragraph (5) after “the amount” insert “or amounts”.

Section 7 Determination of appropriate maximum disabled person’s tax credit

For the table in Schedule 5 substitute the table set out in Schedule 2 to these Regulations.

Section 1

Adult.

Section 1

£53.15.

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

£11.25.

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

£25.60.

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

£26.35.

Section 6

Child or young person—

Section 1

Single Claimant.

Section 1

£55.15.

Section 2

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

Section 2

£84.90.

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

£11.25.

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

£25.60.

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

£26.35.

Section 8

Child or young person—