The Tax Credits (Miscellaneous Amendments) Regulations 2009

• Citation: S.I. 2009/697
• Sections: 19

Section 1 Citation and commencement

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2009 and shall come into force—

(a) for the purposes of regulation 5(2), (3)(c) and (d) on 18th July 2009;

(b) for the purposes of regulation 8 on 5th October 2009; and

(c) for all other purposes on 6th April 2009.

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

The Working Tax Credit (Entitlement and Maximum) Rate Regulations 2002 are amended as follows.

Section 3 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

In regulation 4(1) (qualifying remunerative work) at the end of the Fourth Condition add—

A social security benefit is not payment for the purposes of satisfying this condition.

Section 4 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1) For regulation 11(4) (second adult element) substitute—

(4) The determination of the maximum rate shall also not include the second adult element if neither claimant has responsibility for a child or qualifying young person, and

(a) one claimant is serving a custodial sentence of more than twelve months, or

(b) one claimant is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act 1999 .

Section 5 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

(1) Regulation 14 (child care charges) is amended as follows.

(2) In paragraph (1A)—

(a) omit sub-paragraph (b);

(b) at the end add—

(e) a foster parent in respect of a child whom that foster parent is fostering.

(3) In paragraph (2)(a)—

(a) omit sub-paragraph (i);

(b) in sub-paragraph (iii) for “(subject to subsection 2(B))” substitute “(subject to paragraph (2B))”;

(c) omit sub-paragraph (v);

(d) omit sub-paragraph (vi).

(4) In paragraph (2B) for “registered or approved care” substitute “child care.”

Section 6 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 7 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 7 (social security income) in Table 3 at the end add—

(27) A payment by way of health in pregnancy grant made pursuant to Part 8A of the Contributions and Benefits Act .

Section 8 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

In regulation 19 (sums disregarded in the calculation of income) in Table 7 in item 2(d)—

(a) in (ii) omit “or”;

(b) after (iii) add—

;or

(iv) the Flexible New Deal specified in regulation 75(1)(a)(v) of the Jobseeker’s Allowance Regulations 1996.

Section 9 Amendment of the Child Tax Credit Regulations 2002

The Child Tax Credit Regulations 2002 are amended as follows.

Section 10 Amendment of the Child Tax Credit Regulations 2002

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 in Case H for “This case does” substitute “Cases G and H do”.

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 2 (interpretation) for the definition of “appropriate office” substitute—

“appropriate office” means Comben House, Farriers Way, Netherton, Merseyside or any other office specified in writing by the Board.

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

In regulation 4(b) (interpretation of this Part) for “(b)” substitute “(d)”.

Section 14 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

Regulation 5 (manner in which claims to be made) is amended as follows.

(1) In paragraph (4) for “paragraph (6)” substitute “paragraphs (6) and (8)”.

(2) At the end add—

(8) Paragraph (4) does not apply to any person who is subject to immigration control within the meaning set out in section 115(9)(a) of the Immigration and Asylum Act 1999 and to whom a national insurance number has not been allocated.

Section 15 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

(1) For Regulation 8 (date of claims – disability element of working tax credit) substitute—

Date of claims – disability element of working tax credit

(8)

(1) In the circumstances prescribed by paragraph (2), the claim referred to in paragraph (2)(a) shall be treated as having been made on the date prescribed by paragraph (3).

(2) The circumstances prescribed by this paragraph are where–

(a) a claim for working tax credit including the disability element (“the tax credits claim”) is made by a person or persons (“the claimants”) which results in the Board making an award of working tax credit including the disability element;

(b) the claim is made within 3 months of the date that a claim for any of the benefits referred to in regulation 9(2) to (8) of the Working Tax Credit Regulations (“the benefits claim”) is determined in favour of the claimants (or one of them); and

(c) the claimants would (subject to making a claim) have been entitled to working tax credit if (and only if) they had satisfied the requirements of regulation 9(1)(c) of the Working Tax Credit Regulations, on any day in the period—

(i) beginning on the date of the benefits claim, and

(ii) ending on the date of the tax credits claim.

(3) The date prescribed by this paragraph is–

(a) the first date in respect of which the benefit claimed is payable; or

(b) if later, the date falling 3 months before the claim for the benefit is made; or

(c) if later, the first day identified under paragraph (2)(c).

Section 16 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

(1) In Regulation 11(3) (circumstances in which claims to be treated as made) is amended as follows.

(2) After sub-paragraph (a) insert—

(aa) in a case where the declaration is made by the date specified on the section 17 notice in the tax year following that to which the claim relates, on 6th April preceding that date.

(3) In sub-paragraph (b) for “on 6th April preceding the date on which the declaration is made” substitute—

on 6th April next following the end of the tax year to which the claim relates

Section 17 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

In Regulation 25(2) (date of notification – cases where change of circumstances which may increase the maximum rate)—

(a) for “regulation” substitute “regulations”; and

(b) at the end add “and 26A(2)”.

Section 18 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

For Regulation 26 (date of notification – disability element and severe disability element for working tax credit) substitute—

Date of notification – disability element and severe disability element of working tax credit

(26)

(1) In the circumstances prescribed by paragraph (2), the notification of a change in circumstances is to be treated as having been given on the date prescribed by paragraph (3).

(2) The circumstances prescribed by this paragraph are where–

(a) a notification is given of a change of circumstances in respect of a claim to working tax credit, which results in the Board making an award of the disability element or the severe disability element of working tax credit (or both of them) in favour of a person or persons; and

(b) the notification date is within 3 months of the date that a claim for any of the benefits referred to in regulation 9(2) to (8) or 17(2) of the Working Tax Credit Regulations is determined in favour of those persons (or one of them).

(3) The date prescribed by this paragraph is the latest of the following:

(a) the first date in respect of which the benefit claimed was payable;

(b) the date falling 3 months before the claim for the benefit was made;

(c) the date the claim for working tax credit was made (or treated as made under regulation 7);

(d) (for the purposes of the disability element only), the first date that the person or persons satisfied the conditions of entitlement for the disability element.

Section 19 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

For Regulation 26A (date of notification – disability element and severe disability element for child tax credit) substitute—

Date of notification – disability element and severe disability element of child tax credit

(26A)

(1) In the circumstances prescribed by paragraph (2), the notification of a change in circumstances is to be treated as having been given on the date prescribed by paragraph (3).

(2) The circumstances prescribed by this paragraph are where–

(a) a notification is given of a change of circumstances in respect of a claim to child tax credit which results in the Board making an award of the disability element or the severe disability element of child tax credit (or both of those elements) in favour of a person or persons, in respect of a child; and

(b) the notification date is within 3 months of the date that a claim for a disability living allowance in respect of the child is determined in favour of those persons (or one of them).

(3) The date prescribed by this paragraph is the latest of the following:

(a) the first date in respect of which the disability living allowance was payable;

(b) the date falling 3 months before the claim for the disability living allowance was made;

(c) the date the claim for child tax credit was made (or treated as made under regulation 7).