Students Awards Regulations (Northern Ireland) 2003

14.—(1) Subject to the following sub-paragraphs, where the student has not made an election under paragraph 3 of Schedule 8 and he or his spouse has elected not to receive the child care element of the working tax credit under Part I of the Tax Credits Act 2002(1), his dependants requirement shall, in respect of each academic year, be increased in respect of childcare costs for each dependent child where the childcare is provided by an approved or registered childcare provider, if –

(a) the child is under the age of 15 immediately before the beginning of the academic year; or

(b) the child has registered special educational needs within the meaning of the Education (Northern Ireland) Order 1996(2) under the age of 17 immediately before the beginning of the academic year.

(2) The dependants requirement for each week for which a student shall be eligible under sub-paragraph (i) is:

(a) for one dependent child, 85 per cent. of the costs of the childcare, subject to a maximum amount of £114·75, or

(b) for two or more dependent children, 85 per cent. of the costs of the childcare, subject to a maximum amount of £170

except that the student shall not be eligible for any such amount in respect of each week falling within the period between the end of the course and the end of the academic year in which the course ends.

(3) Where the amount to be deducted from a student’s dependants requirement in accordance with paragraph 13(2) exceeds the amount calculated under paragraph 13(1) and dependants requirement is payable under paragraph 13(2) the amount of such dependants requirement shall be reduced or extinguished by the amount of the excess and if the excess is greater than is required to extinguish any dependants requirement payable under paragraph 13(2) any dependants requirement payable under paragraph 13(4) shall be reduced or extinguished by the amount of the remaining excess.

(4) Where the amount to be deducted from a students dependants requirement in accordance with paragraph 13(2) exceeds the amount of dependants requirement calculated under paragraph 13(1) and no dependants requirement is payable under sub-paragraph (2), any dependants requirement payable under paragraph 13(4) shall be reduced or extinguished by the amount of the excess.

(5) Where no amount is to be deducted from a dependants requirement in accordance with paragraph 13(2) because paragraph 13(1) does not apply and dependants requirement is payable under sub-paragraph (2) the amount so payable shall be reduced or extinguished by the difference between –

(a) the aggregate of the net income of each of the student’s dependants; and

(b) where the student –

(i) has no dependent child, £1,000;

(ii) is not a lone parent and has one dependent child, £3,000;

(iii) is not a lone parent and has more than one dependent child, £4,000;

(iv) is a lone parent and has one dependent child, £4,000; or

(v) is a lone parent and has more than one dependent child, £5,000

provided the aggregate amount calculated under paragraph (a) of this sub-paragraph is greater than the amount applicable under paragraph (b) of this sub-paragraph.

(6) If the difference calculated under sub-paragraph (5) exceeds the amount required to extinguish any dependants requirement payable under sub-paragraph (2) any dependants requirement payable under paragraph 13(4) shall be reduced or extinguished by the amount of the excess.

(7) Where no amount is to be deducted from a dependants requirement in accordance with paragraph 13(2) because paragraph 13(1) does not apply and no dependants requirement is payable under sub-paragraph (2) the amount of dependants requirement payable under 13(4) shall be reduced or extinguished by the difference between –

(a) the aggregate of the net income of each of the student’s dependants; and

(b) where the student –

(i) has no dependent child, £1,000;

(ii) is not a lone parent and has one dependent child, £3,000;

(iii) is not a lone parent and has more than one dependent child, £4,000;

(iv) is a lone parent and has one dependent child, £4,000; or

(v) is a lone parent and has more than one dependent child, £5,000

provided the aggregate amount calculated under paragraph (a) of this sub-paragraph is greater than the amount applicable under paragraph (b) of this sub-paragraph.

(8) If the student’s spouse holds a statutory award and in calculating payments under it account is taken of the spouse’s dependants requirement, the amount calculated under sub-paragraph (2) shall be reduced by one half.

(9) In this paragraph “approved childcare provider” means a childcare provider within the meaning of the Tax Credit (New Category of Childcare Provider) Regulations 1999(3), who has been approved in accordance with those regulations;

“registered childcare provider” means a person who acts as a child minder or provides day-care and is registered within the meaning of Articles 118, 119 and 120 of the Children (Northern Ireland) Order 1995(4) (registration of child minders and persons providing day care for young children).

(1)

2002 c. 21

(2)

S.I. 1996/274 (N.I. 1)

(3)

S.I. 1999/3110, made in exercise of the powers conferred by sections 15(1) and 15(4) of the Tax Credits Act 1999 (c. 10)

(4)

S.I. 1995 No. 755 (N.I. 2)