The Tax Credits Schemes (Miscellaneous Amendments No. 2) Regulations 2001

Determination of appropriate maximum disabled person’s tax credit

6.—(1) Amend regulation 51 as follows.

(2) For paragraph (1)(1) substitute—

“(1) Subject to paragraphs (2) to (7)(2) of this regulation, the appropriate maximum disabled person’s tax credit shall be the aggregate of the following credits—

(a) in respect of a single claimant, the credit specified in column (2) of the table in Schedule 5 at paragraph 1;

(b) in a case to which regulation 51A(3) applies, a credit (“childcare tax credit”) equal to 70 per cent. of the amount of any relevant childcare charges as mentioned and calculated on a weekly basis in regulation 51A, subject to a maximum in respect of the claimant’s family of whichever the amounts specified in paragraph (1AA)(4) applies in the claimant’s case;

(c) in respect of a claimant who is a member of a married or unmarried couple, or who is a lone parent who is treated as responsible for a child or young person by virtue of regulation 9, the credit specified in column (2) of the table in Schedule 5 at paragraph 2;

(d) in respect of a claimant who is—

(i) a single claimant or lone parent who works, or

(ii) a member of a married or unmarried couple either or both of whom work,

for not less than 30 hours per week, the credit specified in column (2) of the table in Schedule 5 at paragraph 3;

(e) in respect of a claimant who is a lone parent to whom paragraph (1C) applies, or, where a claimant is a member of a married or unmarried couple to either or both of whom paragraph (1C) applies, in respect of the couple, the credit specified in column (2) of the table in Schedule 5 at paragraph 4;

(f) in respect of a claimant to whom paragraph (1C) applies but who is neither a lone parent nor a member of a married or unmarried couple, the credit specified in column (2) of the table in Schedule 5 at paragraph 5;

(g) in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 9, the credit specified in column (2) of the table in Schedule 5 at paragraph 6 or 7 as appropriate in respect of the period specified in that paragraph;

(h) in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 9 and who is a member of the claimant’s household—

(i) where paragraph (1A)(5) applies, and paragraph (1C) does not apply, to the child or young person, the credit specified in column (2) of the table in Schedule 5 at paragraph 8(a);

(ii) where paragraph (1C) applies to the child or young person, the credit specified in column (2) of the table in Schedule 5 at paragraph 8(b).”.

(3) In paragraph (1AA) for “(1)(aa)” substitute “(1)(b)”.

(4) In paragraph (1A) omit “for whom the claimant or his partner is responsible and who is a member of the claimant’s household, and”.

(5) After paragraph (1B) insert—

“(1C) This paragraph applies to a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act.”.

(6) In paragraph (2) for “of Schedule 5 against paragraph 4 in column (1)” substitute “of the table in Schedule 5 at paragraph 7”.

(7) In paragraph (5) after “the amount” insert “or amounts”.

(1)

Amended by regulation 3(2) of S.I. 1995/482, regulation 4 of S.I. 1995/1339, regulation 8(2) of S.I. 1996/2545 and regulation 18(2), and paragraph (2)(xiv) of Schedule 2 to, S.I. 1999/2487.

(2)

Paragraph (2) was amended by regulation 8(3) of S.I. 1996/2545 and, together with paragraphs (4) to (7), by regulation 18(4) of S.I. 1999/2487. Paragraph (4) was amended by regulation 44 of S.I. 1993/2119. Paragraph (5) was amended by paragraph 17 of the Schedule to S.I. 1992/2155. Paragraph (7) was amended by regulation 7 of S.I. 1995/516, regulation 8(4) of S.I. 1996/2545 and paragraph (2)(xiv) of Schedule 2 to S.I. 1999/2487. See also Article 4(a) and (b) of S.I. 2000/931 (the latest Up-rating Order) which prescribes sums contained in paragraphs (4), (5) and (6).

(3)

Regulation 51A was formerly regulation 15A and was renumbered by regulation 17 of, and amended by regulation 19(2) and (3) of, and paragraph (2)(xv) of Schedule 2 to, S.I. 1999/2487. Regulation 15A was inserted by regulation 3(4) of S.I. 1994/1924 as amended by regulation 5 of S.I. 1995/516, paragraph 10 of the Schedule to S.I. 1996/1008, regulation 7 of S.I. 1996/2545, regulation 2(4) of S.I. 1997/2793 and regulation 5 of S.I. 1999/714.

(4)

Inserted by regulation 18(3) of S.I. 1999/2487.

(5)

Inserted, together with paragraph (1B) by regulation 3(3) of S.I. 1995/482.