- Latest available (Revised)
- Point in Time (06/04/2004)
- Original (As made)
Point in time view as at 06/04/2004.
There are currently no known outstanding effects for the The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Cross Heading: 50 plus element.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
18.—(1) The determination of the maximum rate must include the 50 plus element if—
(a)in the case of a single claim, the claimant satisfies paragraph (3), or
(b)in the case of a joint claim, at least one of the claimants satisfies that paragraph.
This is subject to the qualification in paragraph (2).
(2) The 50 plus element shall not be payable in respect of a claimant—
(a)for a continuous period of longer than 12 months; or
(b)for periods amounting in aggregate to more than 12 months if the gap between any consecutive pair of those periods is not more than 26 weeks.
(3) A claimant satisfies this paragraph if—
[F1(a)he is aged at least 50; and
(b)he starts qualifying remunerative work; and]
(c)he undertakes qualifying remunerative work for at least 16 hours per week; and
(d)he satisfies the condition in paragraph (4), (6), (7), (8) or (9).
(4) The condition is that—
(a)for a period of at least six months immediately before his starting [F2qualifying remunerative] work as mentioned in paragraph (3)(b), or
(b)for consecutive periods, amounting in the aggregate to at least six months, the last of which ends immediately before his starting [F3qualifying remunerative] work as mentioned in paragraph (3)(b),
paragraph (5) is satisfied.
[F4(4A) For the purposes of paragraph (4)(b) “consecutive periods” are periods, any pair of which is separated by a gap of not more than 12 weeks.]
(5) This paragraph is satisfied while the claimant is receiving—
(a)income support;
(b)a jobseeker’s allowance;
(c)incapacity benefit;
(d)severe disablement allowance; F5...
(e)both a state retirement pension and [F6state pension credit within the meaning of the State Pension Credit Act 2002; or]
[F7(f)a training allowance paid by the Secretary of State under section 2(1) of the Employment and Training Act 1973 to a person in his capacity as a participant in either of the schemes provided by, or under arrangements made with, the Secretary of State and known as “Work-Based Learning for Adults” and “Training for Work”.]
(6) The condition is that for at least six months immediately prior to his starting [F8qualifying remunerative] work—
(a)another person was receiving—
(i)the payment mentioned in subparagraphs (a) to (d) of paragraph (5); or
(ii)both the payments mentioned in paragraph (5)(e); and
(b)an increase in respect of the claimant, as a dependant of the other person—
(i)in a case falling within subparagraph (a)(i) was payable with that payment; or
(ii)in a case falling within subparagraph (a)(ii) was payable with that pension.
(7) The condition is that for at least six months immediately prior to his starting [F9qualifying remunerative] work as mentioned in paragraph (3)(b) he satisfied the conditions entitling him to be credited with contributions or earnings in accordance with the Social Security (Credits) Regulations 1975 M1.
(8) The condition is that—
(a)the condition in paragraph (4)(a), (6) or (7) would have been satisfied if the reference to six months were omitted;
(b)immediately prior to the period during which that condition, as modified by subparagraph (a), is satisfied there is a period during which the condition in paragraph (9) is satisfied; and
(c)the total of the periods during which—
(i)the condition in paragraph (4)(a), (6) or (7), as modified by subparagraph (a), is satisfied; and
(ii)the condition in paragraph (9) is satisfied,
equals or exceeds six months.
(9) The condition is that the claimant, or, in the case of a joint claim, one of the claimants, is receiving—
(a)[F10carer's] allowance;
(b)bereavement allowance; or
(c)widowed parent’s allowance.
Textual Amendments
F1Reg. 18(3)(a)(b) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(2)
F2Words in reg. 18(4)(a) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(3)
F3Words in reg. 18(4)(b) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(3)
F4Reg. 18(4A) inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 11(2)
F5Word in reg. 18(5)(d) omitted (6.4.2004) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 11(3)(a)
F6Words in reg. 18(5)(e) substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 11(3)(b)
F7Reg. 18(5)(f) added (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 11(3)(c)
F8Words in reg. 18(6) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(3)
F9Words in reg. 18(7) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(3)
F10Word in reg. 18(9)(a) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(4)
Marginal Citations
M1S.I. 1975/556, amended by S.I. 1976/409, S.I. 1983/463, S.I. 1978/409, S.I. 1982/96, S.I. 1987/414, S.I. 1988/516, 1230, 1439 and 1545, S.I. 1989/1627, S.I. 1991/387 and 2772, S.I. 1994/1837, S.I. 1995/829, S.I. 1996/2367, S.I. 1999/2566, S.I. 2000/1483 and 3120 and S.I. 2001/518.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: