The Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017

• Citation: S.I. 2017/406
• Sections: 5

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017.

(2) These Regulations come into force on 6th April 2017 except for regulations 4 and 5 which come into force on 10th April 2017.

(3) Regulations 2 and 3 have effect in relation to awards of tax credits for the tax year beginning on 6th April 2017 and subsequent tax years.

Section 2 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 2 (disability element), in the second column for “£2,970” substitute “£3,000”; and

(b) in item 6 (severe disability element), in the second column for “£1,275” substitute “£1,290”.

Section 3 Amendment of the Child Tax Credit Regulations 2002

In regulation 7 (determination of the maximum rate at which a person or persons may be entitled to child tax credit) of the Child Tax Credit Regulations 2002 , after paragraph (4) insert—

(5) The disability element of child tax credit—

(a) where the child or qualifying young person is disabled, is £3,175;

(b) where the child or qualifying young person is severely disabled, is £4,465.

Section 4 Amendment of Schedule 4 to the Social Security Contributions and Benefits Act 1992

In paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits Act 1992 (weekly rate of guardian’s allowance) for “£16.55” substitute “£16.70”.

Section 5 Amendment of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992

In paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (weekly rate of guardian’s allowance) for “£16.55” substitute “£16.70”.