The Child Benefit and Tax Credits Up-rating Order 2014

• Citation: S.I. 2014/384
• Sections: 4

Section 1 Citation and commencement

This Order may be cited as the Child Benefit and Tax Credits Up-rating Order 2014 and comes into force—

(a) for the purposes of article 2 on 7th April 2014;

(b) for the purposes of articles 3 and 4 on 6th April 2014.

Section 2 Amendment of the Child Benefit (Rates) Regulations 2006

In regulation 2(1) of the Child Benefit (Rates) Regulations 2006 —

(a) in sub-paragraph (a)(enhanced rate), for “£20.30” substitute “£20.50”; and

(b) in sub-paragraph (b)(other cases), for “£13.40” substitute “£13.55”.

Section 3 Amendment of the Child Tax Credit Regulations 2002

(1) Regulation 7 of the Child Tax Credit Regulations 2002 (determination of the maximum rate) is amended as follows.

(2) In paragraph (4)—

(a) in sub-paragraph (c) for “£2,720” substitute “£2,750”;

(b) in sub-paragraph (f) for “£2,720” substitute “£2,750”.

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

The table in Schedule 2 (maximum rates of the elements of a working tax credit) to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is amended as follows—

(a) in item 1 (basic element), in the second column, for “£1,920” substitute “£1,940”;

(b) in item 3 (30 hour element), in the second column, for “£790” substitute “£800”;

(c) in item 4 (second adult element), in the second column, for “£1,970” substitute “£1,990”;

(d) in item 5 (lone parent element), in the second column, for “£1,970” substitute “£1,990”.