The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

Change of circumstances U.K.

16.—(1) There is a relevant change in circumstances if—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) [F2 during the period of an award, the weekly relevant child care charges, rounded up to the nearest whole pound]—

(i) exceed the average weekly charge calculated in accordance with regulation 15 by £10 a week or more;

(ii) are less than the average weekly charge calculated in accordance with regulation 15 by £10 a week or more; or

(iii) are nil.

If there is a relevant change in circumstances, the amount of the child care element of working tax credit shall be recalculated with effect from the specified date.

[F3 (2) For the purposes of paragraph (1), the weekly relevant child care charge—

(a) where the child care charges are for a fixed weekly amount, is the aggregate of the weekly charge paid for child care for each child in respect of whom charges are incurred in each of the four consecutive weeks in which the change occurred; or

(b) where the child care charges are for variable weekly amounts, is established by aggregating the anticipated weekly charge paid for child care for each child in respect of whom charges will be incurred for the following 52 weeks and dividing the total by 52.]

(3) If in any case the charges in respect of child care are paid monthly, the weekly relevant child care charge for the purposes of paragraph (1) is established—

(a) where the charges are for a fixed monthly amount, by multiplying that amount by 12 and dividing the product by 52; or

(b) where the charges are for variable monthly amounts, by aggregating the [F4 anticipated] charges for the [F5 next] 12 months and dividing the total by 52.

(4) In a case where there is insufficient information for establishing the weekly relevant child care charge paid for child care in accordance with paragraphs (2) and (3), an officer of the Board shall estimate the charge—

(a) in accordance with information provided by the person or persons incurring the charges; and

(b) by any method which in the officer’s opinion is reasonable.

(5) For the purpose of paragraph (1) the specified date is—

(a) where the child care charges are increased, the later of—

(i) the first day of the week in which the change occurred, and

(ii) the first day of the week in which falls the day which is [F6 one month] prior to the date notification of the change is given;

[F7 (b) where the child care charges are decreased—

(i) in a case where an award of child care charges is made for a fixed period, the length of which is known when the award is first made, the first day of the week following the end of that fixed period, and

(ii) in all other cases, the first day of the week following the four consecutive weeks in which the change occurred.]

Textual Amendments

F1 Reg. 16(1)(a) omitted (6.4.2003) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(2)

F2 Words in reg. 16(1)(b) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(3)

F3 Reg. 16(2) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(4)

F4 Word in reg. 16(3)(b) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(5)(a)

F5 Word in reg. 16(3)(b) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 15(5)(b)

F6 Words in reg. 16(5)(a)(ii) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(18)

F7 Reg. 16(5)(b) substituted (15.4.2010) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2010 (S.I. 2010/918), regs. 1, 3