(This note is not part of the Regulations)
These Regulations make amendments to the State Pension Credit Regulations 2002 (S.I. 2002/1792) (“the SPC Regulations”), the Housing Benefit Regulations 2006 (S.I. 2006/213) (“the Housing Benefit Regulations”), the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (S.I. 2006/214) (“the Pension Age Housing Benefit Regulations”), the Universal Credit Regulations 2013 (S.I. 2013/376) (“the Universal Credit Regulations”), the Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230) (“the Transitional Regulations”) and the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019 (S.I. 2019/167) (“Commencement Order No. 32”).
Regulation 2 makes amendments to the SPC Regulations. The amendment to Schedule 2A inserts a definition of a foster parent and ensures that an additional amount applicable for claimants responsible for a child or qualifying young person can be paid where a child is placed for adoption with a claimant.
Regulations 3 and 4 amend the definition of “member of a couple who cannot share a bedroom” within regulation 2(1) of each of the Housing Benefit Regulations and the Pension Age Housing Benefit Regulations, extending the scope of the definition to a member of a couple who is in receipt of pension age disability payment at the lower or higher rate or any of the types of benefit that fall within the definition of “attendance allowance” in the respective Regulations, including attendance allowance under Part 3 of the Social Security Contributions and Benefits Act 1992 (c. 4) at the lower or higher rate.
Regulation 4 also makes a clarifying amendment to the definition of “member of a couple who cannot share a bedroom” within regulation 2(1) of the Pension Age Housing Benefit Regulations.
Regulation 5 makes a clarifying amendment to the description of the disabled child condition in paragraph 12(6) of Schedule 4 to the Universal Credit Regulations.
Regulation 5 also amends paragraph 12(6A) of Schedule 4 to the Universal Credit Regulations to extend the scope of the “disabled person condition” through which a renter can be entitled to an additional bedroom for housing costs element purposes if they would (but for the operation of that provision) be expected to share a bedroom with a joint renter. The scope of the condition is extended to include a renter in receipt of pension age disability payment at the lower or higher rate or any of the types of benefit that fall within the definition of “attendance allowance” in the Universal Credit Regulations, including attendance allowance under section 64 of the Social Security Contributions and Benefits Act 1992 (c. 4) at the lower or higher rate.
Regulation 6 makes amendments to the Transitional Regulations.
Regulation 6(2)(a) amends regulation 6A to make it clear that the prohibition against new claims for a tax credit extends to deemed claims for a tax credit. Entitlement to tax credits will end for all claimants on 5th April 2025. In consequence, the amendment makes it clear that it will not be possible to make any kind of claim for a tax credit for the tax year beginning on 6th April 2025 or a subsequent tax year, including a deemed claim for a tax credit pursuant to regulation 11 or 12 of the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014). Regulation 6(2)(b) repeals, from 6th April 2025, part of the text inserted by regulation 6(2)(a). That text will become redundant on that day because of a separate amendment made by regulation 8(2) of the Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341).
Regulation 6(3) amends regulation 8A to remove unnecessary cross-references to regulation 46.
Regulation 6(4) is an amendment consequential upon the expiry of tax credits.
Regulation 6(5) amends regulation 21 to provide that claimants who would have been entitled to credits of contributions and earnings on the grounds of limited capability for work had they not reached the qualifying age for state pension credit, may be treated as having limited capability for work, or limited capability for work and work-related activity, for the purposes of an award of universal credit. The claim for universal credit must have been made within one month beginning with the day after the day on which the award of employment and support allowance ended..
Regulation 6(6) amends regulation 44 to ensure that tax credit recipients who are issued migration notices shortly before the expiry of tax credits (on 5th April 2025) can access the transitional protection to which the Transitional Regulations entitle them. The amendment does this by aligning the deadline day set out in the migration notice with the expiry of tax credits.
Regulation 6(7) amends regulation 50 which, among other things, deals with the effect that a change in a person’s couple status has on their entitlement to a transitional element upon migration to universal credit. The amendment ensures that a person who is part of a couple but makes a claim as a single person because they have an ineligible partner is excluded from the transitional element. Also excluded is a person who was single for legacy benefit purposes but becomes a member of couple upon migration to universal credit, even if they claim as a single person because their partner is ineligible.
Regulation 6(8) amends regulation 55 to provide that when calculating the adjustment of a transitional element there is no relevant increase when a claimant moves from Housing Benefit in respect of specified accommodation or temporary accommodation to the housing costs element in Universal Credit. The housing costs element must be awarded within one month beginning with the date that the Housing Benefit award ended.
Regulations 6(9) and (10) amend regulations 60 and 60B(1), which concern the conferral of transitional protection to students and persons over pension age who migrate to universal credit. The amendments ensure the protection is available to those persons who make a ‘qualifying claim’, meaning a claim that meets the requirements of regulation 48 of the Transitional Regulations.
Regulation 7(2) amends Commencement Order No. 32 to make it clear that child tax credit and working tax credit are abolished from the 2025-2026 tax year.
Regulation 7(3) makes the equivalent provision to that made by regulation 6(6) for the purposes of allowing a claimant issued with a tax credit closure notice to access transitional protection in state pension credit. Transitional protection for state pension credit is set out in Schedule 2B to the State Pension Credit Regulations 2002 (S.I. 2002/1792) and Schedule 2B to the State Pension Credit Regulations (Northern Ireland) 2003 (S.R. 2003 No. 28).
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.