The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations (Northern Ireland) 2024

Supplementary provision relating to persons moving to state pension credit: time for claiming and part-week paymentsN.I.

This section has no associated Explanatory Memorandum

4.—(1) Where a person who is not entitled to an award of state pension credit is issued with a tax credit closure notice then, notwithstanding anything in regulation 19(2) (time for claiming benefit) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987(1), the prescribed times for making a claim for state pension credit are as follows—

(a)if the person is claiming in respect of a period that begins before the deadline day specified in that notice, the first day of that period;

(b)if the person is claiming in respect of a period that begins on the deadline day, within 3 months beginning with the deadline day.

(2) Where, by virtue of paragraph (1), state pension credit is awarded from a day which is not the first day of a benefit week then, notwithstanding anything in regulation 16A(2) (date of entitlement under an award of state pension credit for the purpose of payability and effective date of change of rate) of those Regulations, entitlement shall begin on the first day of the award and the amount payable in respect of that part-week shall be determined by—

(a)dividing by 7 the weekly amount which would be payable in respect of the full week; and then

(b)multiplying the resulting figure by the number of days in the part-week.

(3) But paragraph (2) does not apply if the claimant’s entitlement to state pension credit is unlikely to continue throughout the first full benefit week that follows the part-week.

(4) In this regulation—

benefit week” means—

(a)

where state pension credit is paid in advance, the period of 7 days beginning with the day on which, in the claimant’s case, that benefit would (if not for paragraph (2)) be payable;

(b)

where state pension credit is paid in arrears, the period of 7 days ending on the day on which, in the claimant’s case, that benefit would (if not for paragraph (2)) be payable; and

tax credit closure notice” means a notice issued under Article 3A (tax credit closure notice) of the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019.

Commencement Information

I1Reg. 4 in operation at 8.6.2024, see reg. 1(1)

(1)

S.R. 1987 No. 465; regulation 19 was substituted by reg. 3(7) of S.R. 1997 No. 156

(2)

Regulation 16A was inserted by regulation 7(2) of S.R. 2003 No. 191 and amended by regulation 13(12) of S.R. 2008 No. 286, regulation 3(4) of S.R. 2010 No. 81 and regulation 27(3) of S.R. 2016 No. 236