The Loss of Tax Credits Regulations 2013

Loss of working tax credit for benefit offence and repeated benefit fraud: beginning of disqualification periods

2.—(1) For the purposes of section 36A(6) of the Act, the date on which the relevant period begins is the thirtieth day after the day on which the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) are notified of the disqualifying event(1) mentioned in section 36A(1)—

(a) in relation to England and Wales and Scotland, by the Secretary of State or by an authority which administers housing benefit or council tax benefit,

(b) in relation to Northern Ireland, by the Department for Social Development, the Department of Finance and Personnel or the Northern Ireland Housing Executive.

(2) For the purposes of section 36C(5) of the Act, the prescribed date is the thirtieth day after the day on which the Commissioners are notified of the offender’s conviction mentioned in that section, by the prosecuting authority responsible for bringing the current set of proceedings in which the offender was convicted.

(1)

Section 36A(10) of the Tax Credits Act 2002 defines “disqualifying event”.