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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] [F8; or]

[F9(v)is entitled to carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018;]

(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.

F10(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11(4) For the purposes of paragraph (1)(c)(I) the other member of a couple is incapacitated in any of the circumstances specified in [F12paragraphs (5) to (12)].]

[F13(5) The circumstances specified in this paragraph are where housing benefit is payable under Part 7 of the Contributions and Benefits Act to the other member or the other member’s partner and the applicable amount of the person entitled to the benefit includes a disability premium on account of the other member’s incapacity or regulation 28(1)(c) of the Housing Benefit Regulations 2006 (treatment of child care charges) 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 M1;

(b)long term incapacity benefit under section 40 or 41 of the Contributions and Benefits Act M2;

(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(k)any benefit, allowance or credit of another EEA state or Switzerland which is substantially similar in character to the benefits, allowances and credits in sub-paragraphs (a) to (j).]

[F24(l)Scottish disability assistance.]

[F25(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 [F26(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 M3, section 46 of the National Health Service (Scotland) Act 1978 M4; or Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 M5.

[F27(9) The circumstances specified in this paragraph are where, on 31st March 2013, council tax benefit was payable under Part 7 of the Contributions and Benefits Act (as then in force) to the other member or the other member’s partner and the applicable amount of the person entitled to the benefit included a disability premium on account of the other member’s incapacity.

(10) Paragraph (9) is subject to paragraphs (11) and (12).

(11) Paragraph (9) does not apply unless the other member of the couple was incapacitated (for the purposes of paragraph (1)(c)(i) and regulation 4(1) Second condition, Third variation (c)(i)) solely by virtue of that person or their partner having been in receipt, on 31st March 2013, of council tax benefit which included a disability premium on account of the other member’s incapacity, and none of the other circumstances specified in paragraphs (5) to (8) applied on that date.

(12) If—

(a)the other member of the couple is incapacitated in the circumstances specified in paragraph (9), and

(b)the couple ceases to be entitled to working tax credit (for any reason) on or after 1st April 2013,

that member of the couple shall not be treated as incapacitated in the circumstances specified in paragraph (9) in relation to any subsequent claim.]

Textual Amendments

Marginal Citations

M1Section 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).

M2Sections 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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