The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

3.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) are amended as follows.

(2) In regulation 19 (general disregards in the calculation of income)—

(a) in paragraph (2) at the appropriate place insert—

““Scottish Ministers” has the meaning given by section 44(2) of the Scotland Act 1998(2);”, and

(b) in Table 6 (sums disregarded in the calculation of income)—

(i) in item 19(3) omit the text from “in this item” to the end of the item, and

(ii) after item 24(4) insert—

“25. Any payment made, in accordance with arrangements made by the Scottish Ministers, to a person to whom an offer of employment has been made, in order to assist that person to retain employment, if— (a) that person— (i) was, at the date on which the offer of employment was made, at least 16 years of age but had not reached 25 years of age; (ii) had not been in employment at any time in the period of 6 months before the date on which that offer was made; and (iii) applies to the Scottish Ministers for assistance under arrangements made under section 2 of the Employment and Training Act 1973(5),within the period of one year beginning with the date on which that offer was made; or (b) that person— (i) was, at the date on which the offer of employment was made, aged at least 16 years of age but had not reached 26 years of age; (ii) had been looked after by a local authority on or after that person’s 16th birthday but was at the date that the offer of employment was made no longer looked after by a local authority; and (iii) applies to the Scottish Ministers for assistance under arrangements made under section 2 of the Employment and Training Act 1973 within the period of one year beginning with the date on which that offer was made. In this item “looked after by a local authority” has the same meaning as in regulation 2 (interpretation) of the Child Tax Credit Regulations 2002(6).

26. Any payment of disability assistance under section 31 of the Social Security (Scotland) Act 2018.

27. Any payment made in accordance with arrangements made by the Scottish Ministers for, or in connection with, the abuse or neglect of a person whilst that person was a child who was under the care or responsibility of a body, society or organisation in Scotland.

28. Any payment made by the Scottish Ministers in accordance with regulations made under section 79 of the Social Security (Scotland) Act 2018 to a person in respect of a child for whom that person is responsible.

29. Any payment of young carer grant made under the Carer’s Assistance (Young Carers Grant) (Scotland) Regulations 2019(7).

30. Any payment in respect of short-term assistance given in accordance with section 36 of the Social Security (Scotland) Act 2018.

31. Any payment of winter heating assistance given in accordance with section 30 of the Social Security (Scotland) Act 2018.

32. Any payment made by the National Emergencies Trust (a registered charity established on 28th March 2019 with registered charity number: 1182809).

33. Any payment made under a scheme established by the Secretary of State in accordance with section 10 of the Northern Ireland (Executive Formation etc) Act 2019(8).”

(1)

S.I. 2002/2006; relevant amending instruments are S.I. 2018/365 and 2019/364.

(2)

1998 c. 46. Section 44 has been amended by section 12 of the Scotland Act 2012 (c. 11).

(3)

Item 19 was inserted by regulation 2 of S.I. 2018/365.

(4)

Item 24 was inserted by regulation 3 of S.I. 2019/364.

(5)

1973 c. 50. Section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19). Subsection (3A) was subsequently inserted by section 47(1) of the Trade Union Reforms and Employment Rights Act 1993 (c. 19) and subsections (4) and (6) were substituted by section 25(1) of the Employment Act but repealed by the Employment Act 1989 (c. 38).

(6)

2002/2007. The definition of “looked after by a local authority” has been amended by regulation 4 of S.I. 2016/360.

(7)

S.S.I. 2019/324.

(8)

2019 c. 22.