The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003

Income support – transitional arrangements

6.—(1) In the case of a claimant for income support who makes a claim, or whose partner makes a claim, for a child tax credit, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child tax credit to which he, or his partner, is entitled for the period specified in paragraph (3).

(2) In a case where a claimant for income support –

(a) has a child or young person who is a member of his family for the purposes of his claim for income support, and

(b) is, or has a partner who is, aged not less than 60,

the Department shall, in the first benefit week in which his, or his partner's, award of child tax credit begins during the period specified in paragraph (3), disregard from his income an amount equivalent to the amount of child tax credit to which he is entitled.

(3) For the purposes of paragraphs (1) and (2), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003, or the date the award of child tax credit begins if later, and ends on the day before the first day of the first benefit week to commence for that claimant on or after 6th April 2004.

(4) In the case of a claimant for income support who applies for an applicable amount under regulation 17 or 18 of the Income Support Regulations on or after 7th April 2003 in respect of a child or young person who is a member of his family, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child benefit to which he, or his partner, is entitled in respect of that child or young person for the period specified in paragraph (5).

(5) For the purposes of paragraph (4), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after the date from which his claim includes that applicable amount and ends on –

(a) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;

(b) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day that award of child tax credit begins, or

(c) the first day of the first benefit week in which his applicable amount in respect of that child or young person ends, if earlier.

(6) In the case of a claimant for income support who is entitled, or whose partner is entitled, to child benefit in respect of a child under the age of one year, for the purposes of his claim for income support, the Department shall disregard from that claimant’s income the sum of £10·45 in respect of one child only for the period specified in paragraph (7).

(7) For the purposes of paragraph (6), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003 and ends on –

(a) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;

(b) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day that award child tax credit begins, or

(c) the first day of the first benefit week in which the award of child benefit in respect of that child ends, if earlier.