The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003

Explanatory Note

(This note is not part of the Regulations)

These Regulations make provision in relation to the administration of child benefit and guardian’s allowance which is to be transferred from the Department for Work and Pensions (in Northern Ireland, the Department for Social Development) to the Commissioners of Inland Revenue by Part 2 of the Tax Credits Act 2002 (c. 21) with effect from 1st April 2003.

The Regulations are modelled closely on the provisions, so far as relating to child benefit and guardian’s allowance, that are contained in—

(a) for Great Britain—

(i) the Social Security (Claims and Payments) Regulations 1987 (S.I. 1987/1968);

(ii) the Social Security (Payments on account, Overpayments and Recovery) Regulations 1988 (S.I. 1988/644);

(iii) and regulation 5 of the Social Security (Notification of Changes of Circumstances) Regulations 2001 (S.I. 2001/3252); and

(b) for Northern Ireland—

(i) the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 465);

(ii) the Social Security (Payments on account, Overpayments and Recovery) Regulations (Northern Ireland) 1988 (S.R. 1988 No. 142); and

(iii) regulation 5 of the Social Security (Notification of Changes of Circumstances) Regulations 2001 (S.I. 2001/32520.

The opportunity is being taken to combine the regulations in a single set relating to child benefit and guardian’s allowance that extends to both Great Britain and Northern Ireland.

Part 1 (regulations 1 to 4) provides for citation, commencement and effect, interpretation and, together with Schedule 2, the use of electronic communications. It also provides to whom, and the manner in which, notifications of changes of circumstances must be notified for the purposes of certain offences relating to failures to give such notifications.

Part 2 (regulations 5 to 15) makes provision in relation to claims and awards. It provides, in particular, for the method of making a claim and the time limits for doing so, the extent to which claims are interchangeable, advance claims and awards and the duration of claims and awards.

Part 3 (regulations 16 to 26) makes provision in relation to payments. It provides, in particular, for the time when, and the method by which, payment is to be made and for the extinguishment of the right to payment.

Part 4 (regulations 27 to 34) provides for the circumstances in which third parties may make claims or receive payments on behalf of another person.

Part 5 (regulations 35 to 42) makes provision in relation to overpayments and recovery.

Part 6 (regulations 43 and 44), together with Schedule 3, contains revocations and transitional provisions.