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

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Entitlement to child care element of working tax creditU.K.

13.—(1) The determination of the maximum rate must include a child care element where that person, or in the case of a joint claim at least one of those persons, is incurring relevant child care charges and—

(a)is a person, not being a member of a F1... couple, engaged in [F2qualifying remunerative work];

[F3(b)is a member or are members of a F1... couple where both are engaged in qualifying remunerative work [F4for not less than 16 hours per week]; or

(c)is a member or are members of a F1... couple where one is engaged in qualifying remunerative work [F4for not less than 16 hours per week] and the other—

(i)is incapacitated;

(ii)is an in-patient in hospital; or

(iii)is in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence)F5...][F6; or]

[F7(iv)is entitled to carer’s allowance under section 70 of the Social Security Contributions and Benefits Act 1992.]

(2) For the purposes of paragraph (1) a person is not treated as incurring relevant child care charges where the average weekly charge calculated in accordance with regulation 15 is nil or where an agreement within regulation 15(4) has not yet commenced.

F8(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9(4) For the purposes of paragraph (1)(c)(I) the other member of a couple is incapacitated in any of the circumstances specified in paragraphs (5) to (8).]

(5) The circumstances specified in this paragraph are where either council tax benefit or housing benefit is payable under Part 7 of the Contributions and Benefits Act to the other member or his partner and the applicable amount of the person entitled to the benefit includes—

(a)a disability premium; or

(b)a higher pensioner premium by virtue of the satisfaction of—

(i)in the case of council tax benefit, [F10paragraph 11(2)(b) of Schedule 1 to the Council Tax Benefit (General) Regulations 1992 ]M1 [F10paragraph 11(2)(b) of Schedule 1 to the Council Tax Benefit Regulations 2006];

(ii)in the case of housing benefit, [F11paragraph 10(2)(b) of Schedule 2 to the Housing Benefit (General) Regulations 1987 ]M2 [F1111(2)(b) of Schedule 3 to the Housing Benefit Regulations 2006],

on account of the other member’s incapacity or either [F12regulation 13A(1)(c) of Council Tax Benefit (General) Regulations 1992] [F12regulation 18(1)(c) of the Council Tax Benefit Regulations 2006] (treatment of child care charges) M3 or, as the case may be, [F13regulation 21A(1)(c) of the Housing Benefit (General) Regulations 1987] [F13regulation 28(1)(c) of the Housing Benefit Regulations 2006] (treatment of child care charges) M4 applies in that person’s case;

(6) The circumstances specified in this paragraph are where there is payable [F14or – in the case of a credit – an entitlement] in respect of him one or more of the following F15...—

(a)short-term incapacity benefit [F16payable at the higher rate] under section 30A of the Contributions and Benefits Act M5;

(b)long term incapacity benefit under section 40 or 41 of the Contributions and Benefits Act M6;

(c)attendance allowance under section 64 of that Act;

(d)severe disablement allowance under section 68 of that Act;

(e)disability living allowance under section 71 of that Act;

(f)increase of disablement pension under section 104 of that Act;

(g)a pension increase under a war pension scheme or an industrial injuries scheme which is analogous to an allowance or increase of disablement pension under sub-paragraph (b), (d) or (e) above.

[F17(h)contributory employment and support allowance [F18or a limited capability for work credit,] where entitlement to that allowance [F19or credit] or statutory sick pay [F20or a benefit or allowance mentioned in sub-paragraph (a) or (b) or (d),] has existed for a period of 28 weeks comprising one continuous period or two or more periods which are linked together provided that, if the person received statutory sick pay, the person satisfied the first and second contribution conditions set out in paragraphs 1 and 2 of Schedule 1 to the Welfare Reform Act.]

[F21(i)personal independence payment.]

[F22(j)armed forces independence payment.]

[F23(6A) In paragraph (6)(h), the reference to contributory employment and support allowance is a reference to an allowance under Part 1 of the Welfare Reform Act 2007 (“the 2007 Act”) as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance, and a contributory allowance under Part 1 of the 2007 Act as that Part has effect apart from those provisions.]

(7) The circumstances specified in this paragraph are where a pension or allowance to which sub-paragraph [F24(c)], (d), (e) or (f) of paragraph (6) refers, was payable on account of his incapacity but has ceased to be payable only in consequence of his becoming a patient.

(8) The circumstances specified in this paragraph are where he has an invalid carriage or other vehicle provided to him under section 5(2)(a) of and Schedule 2 to the National Health Service Act 1977 M7, section 46 of the National Health Service (Scotland) Act 1978 M8; or Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 M9.

Textual Amendments

Marginal Citations

M3Regulation 46A was inserted by regulation 2 of S.I. 1994/1924.

M4Regulation 21A was inserted by regulation 5 of S.I. 1994/1924.

M5Section 30A was inserted by section 1(1) of the Social Security (Incapacity for Work) Act 1994 (c.18) and amended by section 64 of the Welfare Reform and Pensions Act 1999 (c.30).

M6Sections 40 and 41 were substituted by paragraphs 8 and 9 respectively of Schedule 1 to the Social Security (Incapacity for Work) Act 1994. Section 41(5) was further amended by paragraph 21(4) of Schedule 4 to the Pensions Act 1995.

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