The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008

• Citation: S.I. 2008/2169
• Sections: 13

Section 1 Citation and commencement

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 and shall come into force on 1st September 2008.

Section 2 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1) Regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (child care charges) is amended as follows.

(2) In paragraph (2)(a)—

(a) omit paragraph (ii);

(b) after that paragraph insert—

(iia) by a person registered under Part 3 of the Childcare Act 2006 ;

(c) for paragraph (iii) substitute—

(iii) in respect of any period on or before the last day the child is treated as a child for the purpose of this regulation by or under the direction of the proprietor of a school on the school premises (subject to subsection 2(B));

(d) insert “or” at the end of paragraph (vi);

(e) omit paragraph (viii) and the “or” before it.

(3) After paragraph (2) insert—

(2A) In paragraph (2)(a)(iii)—

“ proprietor ”, in relation to a school, means –

the governing body incorporated under section 19 of the Education Act 2002 , or

if there is no such body, the person or body of persons responsible for the management of the school;

“ school ” means a school that Her Majesty’s Chief Inspector of Education, Children’s Services and Skills (the “Chief Inspector”) is or may be required to inspect;

“ school premises ” means premises that may be inspected as part of an inspection of the school by the Chief Inspector.

(2B) Care provided for a child in England is not registered or approved care under paragraph (2)(a)(iii) if—

(a) it is provided during school hours for a child who has reached compulsory school age, or

(b) it is provided in breach of a requirement to register under Part 3 of the Childcare Act 2006.

Section 3 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.

Section 4 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 4(4) (employment income) in Table 1—

(a) in item 16—

(i) in paragraph (a) after “In-Work Credit” insert “, Better Off In-Work Credit” and omit “or” at the end;

(ii) after paragraph (b) insert—

(c) under the City Strategy Pathfinder Pilots,

(d) by way of an In-Work Emergency Discretion Fund payment pursuant to arrangements made by the Secretary of State, or

(e) by way of an Up-front Childcare Fund payment pursuant to arrangements made by the Secretary of State.

(b) after item 16A insert—

(16B) Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950 .

(c) after item 19 insert—

(20) Pay As You Earn (PAYE) settlement agreements made under Part 6 of the Income Tax (PAYE) Regulations (“the PAYE Regulations”) 2003 .

For the purposes of this item the special arrangements under regulation 141 of the PAYE Regulations also apply.

Section 5 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

(1) Regulation 8 (student income) is amended as follows.

(2) For paragraph (a) substitute—

(a) in England, any adult dependant’s grant payable—

(i) under regulation 41 of the Education (Student Support) Regulations 2006 in relation to an academic year which begins on or after 1st September 2006 but before 1st September 2007;

(ii) under regulation 43 of the Education (Student Support) Regulations 2007 in relation to an academic year which begins on or after 1st September 2007 but before 1st September 2008;

(iii) under regulation 42 of the Education (Student Support) Regulations 2008 in relation to an academic year which begins on or after 1st September 2008 but before 1st September 2009; or

(iv) under regulation 44 of the Education (Student Support) (No. 2) Regulations 2008 in relation to an academic year which begins on or after 1st September 2009;

(3) For paragraph (d) substitute—

(d) in Wales, any adult dependant’s grant payable—

(i) under regulation 22 of the Assembly Learning Grants and Loans (Higher Education) (Wales) Regulations 2006 in relation to an academic year which begins on or after 1st September 2006 but before 1st September 2007;

(ii) under regulation 26 of the Assembly Learning Grants and Loans (Higher Education) (Wales) Regulations 2007 in relation to an academic year which begins on or after 1st September 2007 but before 1st September 2008; or

(iii) under regulation 26 of the Assembly Learning Grants and Loans (Higher Education) (Wales) Regulations 2008 in relation to an academic year which begins on or after 1st September 2008.

Section 6 Amendment of the Child Tax Credit Regulations 2002

The Child Tax Credit Regulations 2002 are amended as follows.

Section 7 Amendment of the Child Tax Credit Regulations 2002

(1) Regulation 2(1) (interpretation) is amended as follows.

(2) In the definition of “child” omit “or who falls within the terms of regulation 4”.

(3) After the definition of “the family element of child tax credit” and “the individual element of child tax credit” insert—

“ full-time education ” means education received by a person attending a course of education where, in pursuit of that course, the time spent receiving instruction or tuition, undertaking supervised study, examination or practical work or taking part in any exercise, experiment or project for which provision is made in the curriculum of the course, exceeds or exceeds on average 12 hours a week in normal term-time, and shall include gaps between the ending of one course and the commencement of another, where the person is enrolled on and commences the latter course;

(4) After the definition of “placing for adoption” insert—

“ qualifying body ” means–

the Careers Service or Connexions Service;

the Ministry of Defence;

in Northern Ireland, the Department for Employment and Learning or an Education and Library Board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986 ; or

for the purposes of applying Council Regulation (EEC) No. 1408/71 , any corresponding body in another member state;

(5) Omit the definition of “recognised educational establishment”.

Section 8 Amendment of the Child Tax Credit Regulations 2002

(1) In regulation 3(1) (circumstances in which a person is or is not responsible for a child or qualifying young person) in Rule 4.1—

(a) in Case D omit “child (having attained the age of sixteen) or”;

(b) in Case E omit “The child (having attained the age of sixteen) or”;

(c) in Case F omit “The child (having attained the age of sixteen) or” and the second paragraph;

(d) after Case F insert—

Case G The qualifying young person has a spouse, civil partner or partner with whom they are living and the spouse, civil partner or partner is not in full-time education or approved training as provided for under regulation 5(3).

Case H The responsible person is the spouse, civil partner or partner of a qualifying young person with whom they are living.

This Case does not apply to persons in receipt of child tax credit for a qualifying young person who is living with a partner on the day before 1st September 2008.

Section 9 Amendment of the Child Tax Credit Regulations 2002

(1) For regulation 4 (period for which a person who attains the age of sixteen remains a child) substitute—

Period for which a person who attains the age of sixteen is a qualifying young person

(4)

(1) A person who attains the age of sixteen is a qualifying young person from the date on which that person attained that age until 31st August which next follows that date.

(2) Paragraph (1) is subject to regulation 5 but as if there were no requirement to satisfy the first condition specified in paragraph (3) of that regulation.

Section 10 Amendment of the Child Tax Credit Regulations 2002

(1) Regulation 5 (maximum age and prescribed conditions for a qualifying young person) is amended as follows.

(2) In paragraph (3)—

(a) in sub-paragraph (ab) for “to him by virtue of his employment or any office held by him” substitute “by means of a contract of employment”;

(b) in sub-paragraph (b)(ii) for “the Careers Service, the Connexions Service or the Department for Employment and Learning” substitute “a qualifying body”.

(3) In paragraph (5) for the words from the beginning of the paragraph to the end of sub-paragraph (b) substitute—

(5) For the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if full-time education is received by that person by undertaking a course—

(a) at a school or college, or

(b) where that person has been receiving that education prior to attaining the age of sixteen, elsewhere, if approved by the Board,

Section 11 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

The Tax Credits (Claims and Notifications) Regulations 2002 are amended as follows.

Section 12 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

In regulation 5(2) (manner in which claims to be made) for sub-paragraph (b) substitute—

(b) in such other manner as the Board may decide having regard to all the circumstances.

Section 13 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

(1) Regulation 13 (circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple) is amended as follows.

(2) In paragraph (1) after “(2)” insert “or (3)”.

(3) After paragraph (2) insert—

(3) A claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple in such manner and in such circumstances as the Board may decide.