Means-tested additional paymentsU.K.
1Means-tested additional payments: main paymentsU.K.
(1)The Secretary of State must secure that—
(a)a single payment of £326 is made to any person who has a qualifying entitlement to a social security benefit in respect of 25 May 2022 (the first “qualifying day”), and
(b)a single payment of £324 is made to any person who has a qualifying entitlement to a social security benefit in respect of the second qualifying day.
(2)HMRC must secure that—
(a)a single payment of £326 is made to any person who has a qualifying entitlement to child tax credit or working tax credit, but not to a social security benefit, in respect of 25 May 2022, and
(b)a single payment of £324 is made to any person who has a qualifying entitlement to child tax credit or working tax credit, but not to a social security benefit, in respect of the second qualifying day.
(3)The social security benefits are—
(a)universal credit under the Welfare Reform Act 2012 or the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1));
(b)state pension credit under the State Pension Credit Act 2002 or the State Pension Credit Act (Northern Ireland) 2002;
(c)an income-based jobseeker’s allowance under the Jobseekers Act 1995 or the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15));
(d)an income-related employment and support allowance under Part 1 of the Welfare Reform Act 2007 or Part 1 of the Welfare Reform Act (Northern Ireland) 2007;
(e)income support under section 124 of the Social Security Contributions and Benefits Act 1992 or section 123 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
(4)The second qualifying day is such day, not later than 31 October 2022, as may be specified by the Secretary of State in regulations.
(5)Regulations under subsection (4) may specify a day before the regulations come into force.
(6)In this section, and in sections 2 to 4, references to a “person” are to an individual or to a couple (but not to each member of a couple separately).
2Qualifying entitlementsU.K.
(1)A person has a qualifying entitlement to a social security benefit in respect of a qualifying day if—
(a)in respect of universal credit, the person is entitled to a payment of at least 1p in respect of an assessment period ending during the period of one month ending with the qualifying day;
(b)in respect of state pension credit, an income-based jobseeker’s allowance, an income-related employment and support allowance or income support, the person is entitled to a payment of at least 1p in respect of any day during the period of one month ending with the qualifying day.
(2)A person has a qualifying entitlement to child tax credit or working tax credit in respect of a qualifying day if—
(a)where the qualifying day is 25 May 2022, the person receives a payment or has an award of the credit in question in the period beginning with 26 April 2022 and ending with 25 May 2022;
(b)where the qualifying day is the second qualifying day, the person receives a payment or has an award of the credit in question in the period of one month ending with the second qualifying day,
and, in either case, the payment or award of the credit in question is of at least £26 or HMRC expects the person to receive total payments or have an award of the credit in question of at least £26 in respect of the tax year 2022-23.
(3)References in this section to a person receiving a payment or having an award do not include payments received or awards made as a result of fraud.
3Applicable benefits or tax creditsU.K.
(1)Where a person has a qualifying entitlement to universal credit and to another social security benefit in respect of a qualifying day, the benefit by reference to which the means-tested additional payment in respect of the qualifying day is to be made is universal credit (if the payment is made under section 1(1)).
(2)Where a person has a qualifying entitlement to child tax credit and to working tax credit in respect of a qualifying day, the tax credit by reference to which the means-tested additional payment in respect of the qualifying day is to be paid is child tax credit (if the payment is made under section 1(2)).
4Means-tested additional payments: final paymentsU.K.
(1)HMRC must secure that a single payment of £326 is made to any person who—
(a)receives a payment or has an award of child tax credit or working tax credit in respect of the period beginning with 26 April 2022 and ending with 25 May 2022,
(b)is not entitled to a payment under section 1(1)(a) or (2)(a), and
(c)receives total payments or has an award of the credit in question of at least £26 in respect of the tax year 2022-23.
(2)HMRC must secure that a single payment of £324 is made to any person who—
(a)receives a payment or has an award of child tax credit or working tax credit in respect of the period of one month ending with the second qualifying day,
(b)is not entitled to a payment under section 1(1)(b) or (2)(b), and
(c)receives total payments or has an award of the credit in question of at least £26 in respect of the tax year 2022-23.
(3)Where a person is entitled to a payment under this section by reference to child tax credit and working tax credit, the tax credit by reference to which the payment is to be made is child tax credit.
(4)References in this section to a person receiving a payment or having an award do not include payments received or awards made as a result of fraud.