The Tax Credits Schemes (Miscellaneous Amendments No. 4) Regulations 2000

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Family Credit (General) Regulations 1987 (S.I. 1987/1973) (“the Family Credit Regulations”) and the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887) (“the Disability Working Allowance Regulations”). These Regulations amend also the Social Security (Claims and Payments) Regulations 1987 (S.I. 1987/1968) but with respect only to working families' tax credit and disabled person’s tax credit.

Regulation 1 provides for citation, commencement and interpretation.

Regulation 2 introduces regulations 3 to 9 which set out the amendments to the Family Credit Regulations and the Disability Working Allowance Regulations.

Regulation 3 amends regulation 3 of the Family Credit Regulations and regulation 5 of the Disability Working Allowance Regulations (persons treated as being in Great Britain) and extends the categories of persons who are treated as being in Great Britain.

Regulation 4 amends regulation 4 of the Family Credit Regulations and regulation 6 of the Disability Working Allowance Regulations (remunerative work) so as to not treat persons as engaged in remunerative work insofar as they are in receipt of an employment zone subsistence allowance. The amendments also make provision so as to ensure that an absence from work by reason of jury service does not affect entitlement to working families' tax credit or disabled person’s tax credit.

Regulation 5 amends regulation 14 of the Family Credit Regulations and regulation 16 of the Disability Working Allowance Regulations (normal weekly earnings of employed earner). The amendments again make provision so as to ensure that an absence from work by reason of jury service does not affect entitlement to working families' tax credit or disabled person’s tax credit.

Regulation 6 amends regulation 31 of the Family Credit Regulations and regulation 34 of the Disability Working Allowance Regulations (income treated as capital) so as to treat as capital certain bounty payments paid to a member of reserve or auxiliary forces.

Regulation 7 amends regulation 37 of the Family Credit Regulations and regulation 41 of the Disability Working Allowance Regulations (interpretation) so as to ensure that part-time students are treated in the same way as full-time students.

Regulation 8 amends Schedule 2 to the Family Credit Regulations and Schedule 3 to the Disability Working Allowance Regulations (income to be disregarded) so as to add payments by way of Job Grant, certain payments under employment zone schemes and payments in respect of loss of earnings by reason of jury service to the categories of income to be disregarded.

Regulation 9 amends Schedule 3 to the Family Credit Regulations and Schedule 4 to the Disability Working Allowance Regulations (capital to be disregarded) so as to add payments by way of Job Grant for a period of 52 weeks from the date of payment to the categories of capital to be disregarded.

Regulation 10 amends regulation 19 of the Social Security (Claims and Payments) Regulations 1987 (time for claiming benefit) so as to extend the circumstances in which claims for working families' tax credit and disabled person’s tax credit may be backdated.