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The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2013

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Amendment of regulation 13 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

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3.—(1) Regulation 13 of the 2002 Regulations is amended as follows.

(2) In paragraph (4) for “paragraphs (5) to (8)” substitute “paragraphs (5) to (12)”.

(3) For paragraph (5) substitute—

“(5) The circumstances specified in this paragraph are where housing benefit is payable under Part 7 of the Contributions and Benefits Act(1) to the other member or the other member’s partner and the applicable amount of the person entitled to the benefit includes a disability premium on account of the other member’s incapacity or regulation 28(1)(c) of the Housing Benefit Regulations 2006(2) (treatment of child care charges) applies in that person’s case.”.

(4) After paragraph (8) insert—

“(9) The circumstances specified in this paragraph are where, on 31st March 2013, council tax benefit was payable under Part 7 of the Contributions and Benefits Act(3) (as then in force) to the other member or the other member’s partner and the applicable amount of the person entitled to the benefit included a disability premium on account of the other member’s incapacity.

(10) Paragraph (9) is subject to paragraphs (11) and (12).

(11) Paragraph (9) does not apply unless the other member of the couple was incapacitated (for the purposes of paragraph (1)(c)(i) and regulation 4(1) Second condition, Third variation (c)(i)) solely by virtue of that person or their partner having been in receipt, on 31st March 2013, of council tax benefit which included a disability premium on account of the other member’s incapacity, and none of the other circumstances specified in paragraphs (5) to (8) applied on that date.

(12) If—

(a)the other member of the couple is incapacitated in the circumstances specified in paragraph (9), and

(b)the couple ceases to be entitled to working tax credit (for any reason) on or after 1st April 2013,

that member of the couple shall not be treated as incapacitated in the circumstances specified in paragraph (9) in relation to any subsequent claim.”.

(2)

S.1. 2006/213. There are amendments not relevant to this instrument.

(3)

1992 c. 4. Section 131 of that Act, which provides for entitlement to council tax benefit, was substituted by paragraph 4 of Schedule 9 to the Local Government Finance Act 1992 (c. 14). It was repealed with effect from 1 April 2013 by paragraph 1 of Schedule 14(1) to the Welfare Reform Act 2012 (c. 5) (repeals commenced by S.I. 2013/358, article 8). There have been further amendments to Part 7, none of which are relevant to this instrument.

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