The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019

• Citation: S.I. 2019/364
• Sections: 12

Section 1 Citation and commencement

These Regulations may be cited as the Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 and come into force on 21st March 2019.

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

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

(2) In regulation 2(1) (interpretation), in the definition of “training allowance”, in paragraph (a), for “Employment and Learning” substitute “Communities or the Department for the Economy ”.

(3) In regulation 4(2A)(b) (entitlement to basic element) , for “Social Development” substitute “Communities”.

(4) In regulation 14 —

(a) in paragraph (1B)—

(i) omit the “and” at the end of sub-paragraph (c), and

(ii) after sub-paragraph (d) insert—

; and

(e) “Ministry of Defence personnel” means Her Majesty’s forces, which has the same meaning as in the Armed Forces Act 2006 , and their families, and civil servants employed by the Ministry of Defence and their families.

(b) in paragraph (2)—

(i) in sub-paragraph (c)(iii), for “an Education and Library Board” substitute “the Education Authority”, and

(ii) for sub-paragraph (d), but not the “or”, substitute—

(d) anywhere outside the United Kingdom—

(i) by a child care provider, which is inspected by a person whose functions include regulating the provision of child care in accordance with the statutory requirements of the Department for Education, where a claim is made by Ministry of Defence personnel; or

(ii) in any other case, where care is provided within an EEA state or Switzerland, by a child care provider which is approved, regulated or accredited under the legislation of the relevant state, by a person whose functions include regulating the provision of education or child care;

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

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

(2) In regulation 4 (employment income) , in Table 1 (payments and benefits disregarded in the calculation of employment income), omit entry 16A and entry 16B.

(3) In regulation 6 (trading income) , after “disregarding” insert “the relevant benefit amount in section 23E (tax treatment of relevant benefits) and”.

(4) In regulation 10(2) (investment income) , at the end of sub-paragraph (e), but before the full stop, insert—

; and

(f) any interest on a payment made under, or in connection with, the Windrush Compensation Scheme administered by the Home Office, for the period beginning on the date on which the payment is made and ending 52 weeks after that date

(5) In regulation 19 (general disregards in the calculation of income), in Table 6 (sums disregarded in the calculation of income), after entry 22 insert—

Section 4 Amendment of the Child Tax Credit Regulations 2002

(1) The Child Tax Credit Regulations 2002 are amended as follows.

(2) In regulation 2(1) (interpretation) , in the definition of “qualifying body”, in paragraph (c), for the words from “Employment and Learning” to “1986” substitute “Communities, the Department for the Economy or the Education Authority”.

(3) In regulation 14 (continuation of certain exceptions) —

(a) in paragraph (2)(d), omit “its reference to”,

(b) in paragraph (4)(d), omit “its reference to”, and

(c) in paragraph (5)(d), for “the reference to regulation 10 in paragraph (2)” substitute “regulation 10”.

Section 5 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

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

(2) In regulation 2 (interpretation), in the definition of “relevant authority”, in paragraph (b), for “Social Development” substitute “Communities”.

Section 6 Amendment of the Tax Credits (Administrative Arrangements) Regulations 2002

(1) The Tax Credits (Administrative Arrangements) Regulations 2002 are amended as follows.

(2) In regulation 2 (interpretation), in the definition of “relevant authority” in paragraph (b), for “Social Development” substitute “Communities”.

(3) In regulation 5 (recording, verification and holding, and forwarding, of claims etc. received by relevant authorities) —

(a) in paragraph (3), in sub-paragraph (b)(ii), for “Social Development” substitute “Communities”, and

(b) in paragraph (6), in sub-paragraph (a)(ii), for “Social Development” substitute “Communities”.

Section 7 Amendment of the Tax Credits (Residence) Regulations 2003

(1) The Tax Credits (Residence) Regulations 2003 are amended as follows.

(2) In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom) —

(a) in paragraph (4), for “Council Directive No 2004/38/EC ” substitute “the Immigration (European Economic Area) Regulations 2016” ,

(b) for paragraph (5)(b)(ii) substitute—

(ii) has a right to reside under paragraph (1) of regulation 16 of the Immigration (European Economic Area) Regulations 2016, but only in a case where the right exists under that regulation because the person satisfies the criteria in paragraph (5) of that regulation.

(c) after paragraph (5) insert—

(5A) Paragraph (5)(b)(ii) does not apply to a person who is lawfully working in the United Kingdom and is a national of a State with which the European Union has concluded an agreement under Article 217 of the Treaty on the Functioning of the European Union providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families.

(d) in paragraph (7)—

(i) in sub-paragraph (b), for “Council Directive 2004/38/EC (rights of citizens of the European Union and their family members to move and reside freely within the territory of the Member States)” substitute “regulation 4(1)(a) or (b) of the Immigration (European Economic Area) Regulations 2016”,

(ii) in sub-paragraph (c), for “Article 7(3) of Council Directive 2004/38/EC ” substitute “regulation 6(2) or (4) of the Immigration (European Economic Area) Regulations 2016”, and

(iii) in sub-paragraph (i), for “Council Directive 2004/38/EC ” substitute “the Immigration (European Economic Area) Regulations 2016”, and

(e) in paragraph (8), for “Article 2 of Council Directive 2004/38/EC ” substitute “regulation 7 of the Immigration (European Economic Area) Regulations 2016”.

Section 8 Amendment of the Tax Credits (Official Error) Regulations 2003

(1) The Tax Credits (Official Error) Regulations 2003 are amended as follows.

(2) In regulation 2(1) (interpretation), in the definition of “official error”, in paragraph (c), for “Social Development” substitute “Communities”.

Section 9 Amendment of the Tax Credits (Polygamous Marriages) Regulations 2003

(1) The Tax Credits (Polygamous Marriages) Regulations 2003 are amended as follows.

(2) In regulation 25A (which modifies regulation 9 of the Child Tax Credit Regulations 2002) —

(a) for paragraph (a) substitute—

(a) in paragraphs (1), (3) and (5) for “either or both” (in each place they appear) substitute “any or all”;

(b) omit paragraph (b).

Section 10 Amendment of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003

(1) The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 are amended as follows.

(2) In regulation 9 (withdrawing claims) —

(a) for paragraph (1) substitute—

(1) A person who has made a claim for child benefit or guardian’s allowance may withdraw it by giving notice—

(a) in writing to the Board,

(b) by telephone to the Board, or

(c) in such other manner as the Board may accept as sufficient in the circumstances of the particular case.

(b) in paragraph (2), for “(1)” substitute “(1)(a)”.

Section 11 Amendment of the Child Benefit (General) Regulations 2006

(1) The Child Benefit (General) Regulations 2006 are amended as follows.

(2) In regulation 1(3) (citation, commencement and interpretation) , in the definition of “arrangements made by the Government”, in paragraph (c), for “Employment and Learning” substitute “Communities or the Department for the Economy”.

(3) In regulation 5(4) (extension period: 16 and 17 year olds) in sub-paragraph (c), for the words from “Employment and Learning” to “1986” substitute “Communities, the Department for the Economy or the Education Authority;”.

(4) In regulation 23 (circumstances in which person treated as not being in Great Britain) —

(a) for paragraph (4)(b) substitute—

(b) has a right to reside by virtue of paragraph (1) of regulation 16 of the Immigration (European Economic Area) Regulations 2016, but only in a case where a right exists under that regulation because that person satisfies the criteria in paragraph (5) of that regulation.

(b) after paragraph (4) insert—

(4A) Paragraph (4)(b) does not apply to a person who is lawfully working in Great Britain and is a national of a State with which the European Union has concluded an agreement under Article 217 of the Treaty on the Functioning of the European Union providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families.

(c) in paragraph (6)—

(i) in sub-paragraph (b), for “Council Directive 2004/38/EC (rights of citizens of the European Union and their family members to move and reside freely within the territory of the Member States)” substitute “regulation 4(1)(a) or (b) of the Immigration (European Economic Area) Regulations 2016”,

(ii) in sub-paragraph (c), for “Article 7(3) of Council Directive 2004/38/EC ” substitute “regulation 6(2) or (4) of the Immigration (European Economic Area) Regulations 2016”, and

(iii) in sub-paragraph (i), for “Council Directive 2004/38/EC ” substitute “the Immigration (European Economic Area) Regulations 2016”, and

(d) in paragraph (7), for “Article 2 of Council Directive 2004/38/EC ” substitute “regulation 7 of the Immigration (European Economic Area) Regulations 2016”.

(5) In regulation 27 (circumstances in which person treated as not being in Northern Ireland) —

(a) for paragraph (3)(b) substitute—

(b) has a right to reside in the United Kingdom by virtue of paragraph (1) of regulation 16 of the Immigration (European Economic Area) Regulations 2016, but only in a case where a right exists under that regulation because that person satisfies the criteria in paragraph (5) of that regulation.

(b) after paragraph (3) insert—

(3A) Paragraph (3)(b) does not apply to a person who is lawfully working in Northern Ireland and is a national of a State with which the European Union has concluded an agreement under Article 217 of the Treaty on the Functioning of the European Union providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families.

(c) in paragraph (5)—

(i) in sub-paragraph (b), for “Council Directive 2004/38/EC ” substitute “regulation 4(1)(a) or (b) of the Immigration (European Economic Area) Regulations 2016”,

(ii) in sub-paragraph (c), for “Article 7(3) of Council Directive 2004/38/EC ” substitute “regulation 6(2) or (4) of the Immigration (European Economic Area) Regulations 2016”, and

(iii) in sub-paragraph (i), for “Council Directive 2004/38/EC ” substitute “the Immigration (European Economic Area) Regulations 2016”, and

(d) in paragraph (6), for “Article 2 of Council Directive 2004/38/EC ” substitute “regulation 7 of the Immigration (European Economic Area) Regulations 2016”.

Section 12 Amendment of the Childcare Payments Regulations 2015

(1) The Childcare Payments Regulations 2015 are amended as follows.

(2) In regulation 3 (qualifying childcare: registered or approved childcare)—

(a) for paragraph (6) substitute—

(6) Care provided for a child outside the United Kingdom—

(a) where the care is provided by a Ministry of Defence approved childcare provider which is inspected by a person whose functions include regulating the provision of childcare in accordance with the statutory requirements of the Department for Education, or

(b) in any other case, where care is provided within an EEA state by a childcare provider which is approved, regulated or accredited under the legislation of the relevant state, by a person whose functions include regulating the provision of education or childcare.

(b) in paragraph (10) at the appropriate place insert—

“Ministry of Defence approved childcare provider” means a childcare provider, outside the United Kingdom, approved by the Ministry of Defence for use by Her Majesty’s forces, which has the same meaning as in the Armed Forces Act 2006 , and their families, and civil servants employed by the Ministry of Defence and their families;