The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

engaged by a charitable or voluntary organisation, or is a volunteer, if the only payment received by him or due to be paid to him is a payment by way of expenses which falls to be disregarded under item 1 in Table 7 in regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002;

engaged in caring for a person who is not a member of his household but is temporarily residing with him if the only payment made to him for providing that care is disregarded income by virtue of item 3 or 4 in Table 8 in regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002;

engaged on a scheme for which a training allowance is being paid;

participating in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of the Jobseeker’s Allowance Regulations 1996M15or the Preparation for Employment Programme specified in regulation 75(1)(a)(v) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996M16;

in a case falling within sub-paragraph (c), the training allowance, or

in a case falling within sub-paragraph (d), any payment made by the Secretary of State, or, in Northern Ireland, by the Department for Social Development, in connection with the Intensive Activity Period,

in the case of an agency worker, the number of hours in respect of which remuneration is normally paid to him by an employment agency with whom he has a contract of employment; or

in the case of a person who is self-employed, the number of hours he normally performs for payment or in expectation of payment.

any period of customary or paid holiday, and

any time allowed for meals or refreshment, unless the person is, or expects to be paid earnings in respect of that time,

is paid maternity allowance,

is paid statutory maternity pay,

is absent from work during an ordinary maternity leave period under section 71 of the Employment Rights Act 1996 or Article 103 of the Employment Rights (Northern Ireland) Order 1996,

is paid statutory paternity pay,

is absent from work during a paternity leave period under section 80A of the Employment Rights Act 1996 or Article 112A of the Employment Rights (Northern Ireland) Order 1996,

is paid statutory adoption pay, or

is absent from work during an ordinary adoption leave period under section 75A of the Employment Rights Act 1996 or Article 107A of the Employment Rights (Northern Ireland) Order 1996.

which falls within a period to which regulation 5 applies; and

which follows the birth or the placement for adoption of the child in connection with whose birth or placement entitlement to the allowance, pay or leave mentioned in regulation 5(1) arises.

is paid statutory sick pay,

is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the Contributions and Benefits Act,

is paid income support on the grounds of incapacity for work under paragraphs 7 and 14 of Schedule 1B to the Income Support (General) Regulations 1987, or

receives national insurance credits on the grounds of incapacity for work under regulation 8B of the Social Security (Credits) Regulations 1975.

works at a school, other educational establishment or other place of employment,

there is a recognisable cycle to his employment there; and

the length of that recognisable cycle is one year and includes periods of school holidays or similar vacations during which he does not work.

must have been engaged in qualifying remunerative work immediately before the beginning of the period, and

must not be on strike for longer than a period of ten consecutive days on which he should have been working.

undertakes qualifying remunerative work for at least 16 hours per week;

has any of the disabilities listed in Part 1 of Schedule 1, or in the case of an initial claim, satisfies the conditions in Part 2 of Schedule 1; and

is a person who satisfies any of Cases A to G on a day for which the maximum rate is determined in accordance with these Regulations.

in the case of income support, in accordance with F41paragraphs 10(1)(b) or (2)(b) or 11, and where applicable, 12, of Part III of Schedule 2 to the Income Support (General) Regulations 1987;

in the case of income-based jobseeker’s allowance, in accordance with F42paragraphs 12(1)(a), or (b)(ii), or (c), or 13, and where applicable 14 of Part 3 of Schedule 1 to the Jobseeker’s Allowance Regulations 1996;

in the case of housing benefit, in accordance with F85F43paragraphs 10(1)(b) or (2)(b) or 11, and where applicable, 12 of Part III of Schedule 2 to the Housing Benefit (General) Regulations 1987F85paragraphs 11(1)(b) or 11(2)(b) or 12, and where applicable, 13 of Part 3 Schedule 3 of the Housing Benefit Regulations 2006;

in the case of council tax benefit, in accordance with F86F44paragraphs 11(1)(b) or (2)(b) or 12, and where applicable, 13 of Part III of Schedule 1 to the Council Tax Benefit (General) Regulations 1992F86paragraphs 11(1)(b) or 11(2)(b) or 12, and where applicable, 13 of Part 3 of Schedule 1 of the Council Tax Benefit Regulations 2006 .

a disability living allowance;

an attendance allowance;

a mobility supplement or a constant attendance allowance which is paid, in either case, in conjunction with a war pension or industrial injuries disablement benefit.

section 5(2)(a) of, and Schedule 2 to, the National Health Service Act 1977,

section 46 of the National Health Service (Scotland) Act 1978, or

Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972.

has received, on account of his incapacity for work, statutory sick pay, occupational sick pay, short-term incapacity benefit payable at the lower rate or income support, for a period of 140 qualifying days, or has been credited with Class 1 or Class 2 contributions under the Contributions and Benefits Act for a period of 20 weeks on account of incapacity for work, and where the last of those days or weeks (as the case may be) fell within the preceding 56 days;

has a disability which is likely to last for at least six months, or for the rest of his life if his death is expected within that time; and

has gross earnings which are less than they were before the disability began by at least the greater of 20 per cent. and £15 per week.

has undertaken training for work for at least one day in the preceding 56 days; and

has received the higher rate of short-term incapacity benefit, long-term incapacity benefit or severe disablement allowance within 56 days before the first day of that period of training for work.

is made for the disability element of working tax credit, and

relates to a person who has not had an entitlement to that element or to disabled person’s tax credit during the two years immediately preceding the making of the claim.

on a course whose primary purpose is the teaching of occupational or vocational skills, and which the person attends for 16 hours or more a week.

on holiday;

attending court as a justice of the peace, a party to any proceedings, a witness or a juror;

suffering from some disease or bodily or mental disablement as a result of which he was unable to attend training for work, or his attendance would have put at risk the health of other persons;

authorised by the training provider to be absent from training for work.

the claim is a joint claim,

at least one of the claimants is responsible for one or more children or qualifying young people,

the aggregate number of hours for which the couple engage in qualifying remunerative work is at least 30 hours per week, and

at least one member of the couple engages in qualifying remunerative work for at least 16 hours per week.

one of the claimants is aged 50 or over,

the 50 plus element is payable, and

neither of the claimants is engaged in qualifying remunerative work for at least 30 hours per week.

is responsible for a child or a qualifying young person, or

satisfies regulation 9(1).

neither claimant has responsibility for a child or qualifying young person, and

one claimant is serving a custodial sentence of more than twelve months.

is a person, not being a member of a F83... couple, engaged in F18qualifying remunerative work;

is a member or are members of a F83... couple where both are engaged in qualifying remunerative work; or

a disability premium; or

short-term incapacity benefit F20payable at the higher rate under section 30A of the Contributions and Benefits Act M23;

long term incapacity benefit under section 40 or 41 of the Contributions and Benefits Act M24;

attendance allowance under section 64 of that Act;

severe disablement allowance under section 68 of that Act;

disability living allowance under section 71 of that Act;

increase of disablement pension under section 104 of that Act;

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.

a relative of the child, wholly or mainly in the child’s home, or

a provider mentioned in regulation 14(2)(e)(ia), in circumstances where the care is excluded from being qualifying child care by Article 5(2)(c) of the Tax Credits (Approval of Child Care Providers) Scheme 2005.

“relative” means parent, grandparent, aunt, uncle, brother or sister whether by blood, half blood, marriageF84, civil partnership or affinity;

“the child’s home” means the home of the person, or in the case of a joint claim of either or both of the persons, responsible for the child.

in Wales by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004.

a disability living allowance is payable in respect of that child, or has ceased to be payable solely because he is a patient;

the child is registered as blind in a register compiled by a local authority under section 29 of the National Assistance Act 1948 M34 (welfare services) or, in Scotland, has been certified as blind and in consequence is registered as blind in a register maintained by or on behalf of a local authority in Scotland, or, in Northern Ireland has been certified as blind and in consequence is registered as blind in a register maintained by or on behalf of a Health and Social Services Board; or

the child ceased to be registered as blind in such a register within the 28 weeks immediately preceding the date of claim.

the words “charges paid” in paragraph (1) include charges which will be incurred, and

the words “child care provided” in paragraph (1) include care which will be provided.

where the charges are for a fixed weekly amount, by aggregating the average weekly charge paid for child care for each child in respect of whom charges are incurred in the most recent four complete weeks; or

where the charges are for variable weekly amounts, by aggregating the charges for the previous 52 weeks and dividing the total by 52.

where the charges are for a fixed monthly amount, by multiplying that amount by 12 and dividing the product by 52; or

where the charges are for variable monthly amounts, by aggregating the charges for the previous 12 months and dividing the total by 52.

in accordance with information provided by the person or persons incurring the charges; and

by any method which in the officer’s opinion is reasonable.

has entered into an agreement for the provision of child care; and

will incur under that agreement relevant child care charges in respect of child care during the period of the award,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

where the child care charges are for a fixed weekly amount, is the aggregate of the weekly charge paid for child care for each child in respect of whom charges are incurred in each of the four consecutive weeks in which the change occurred; or

where the child care charges are for variable weekly amounts, is established by aggregating the anticipated weekly charge paid for child care for each child in respect of whom charges will be incurred for the following 52 weeks and dividing the total by 52.

where the charges are for a fixed monthly amount, by multiplying that amount by 12 and dividing the product by 52; or

where the charges are for variable monthly amounts, by aggregating the F33anticipated charges for the F34next 12 months and dividing the total by 52.

in accordance with information provided by the person or persons incurring the charges; and

by any method which in the officer’s opinion is reasonable.

where the child care charges are decreased, the first day of the week following the four consecutive weeks in which the change occurred.

is payable in respect of him; or

would be so payable but for a suspension of benefit by virtue of regulations under section 113(2) of the Contributions and Benefits Act (suspension during hospitalisation), or an abatement as a consequence of hospitalisation.

in the case of a single claim, the claimant satisfies paragraph (3), or

in the case of a joint claim, at least one of the claimants satisfies that paragraph.

for a continuous period of longer than 12 months; or

for periods amounting in aggregate to more than 12 months if the gap between any consecutive pair of those periods is not more than 26 weeks.

he is aged at least 50; and

he starts qualifying remunerative work; and

he undertakes qualifying remunerative work for at least 16 hours per week; and

he satisfies the condition in paragraph (4), (6), (7), (8) or (9).

for a period of at least six months immediately before his starting F49qualifying remunerative work as mentioned in paragraph (3)(b), or

for consecutive periods, amounting in the aggregate to at least six months, the last of which ends immediately before his starting F50qualifying remunerative work as mentioned in paragraph (3)(b),

income support;

a jobseeker’s allowance;

incapacity benefit;

severe disablement allowance; F63...

both a state retirement pension and F64state pension credit within the meaning of the State Pension Credit Act 2002; or

a training allowance paid by the Secretary of State under section 2(1) of the Employment and Training Act 1973 to a person in his capacity as a participant in either of the schemes provided by, or under arrangements made with, the Secretary of State and known as “Work-Based Learning for Adults” and “Training for Work”.

the condition in paragraph (4)(a), (6) or (7) would have been satisfied if the reference to six months were omitted;

immediately prior to the period during which that condition, as modified by subparagraph (a), is satisfied there is a period during which the condition in paragraph (9) is satisfied; and

F52carer's allowance;

bereavement allowance; or

widowed parent’s allowance.

the death occurs of a child or qualifying young person,

working tax credit is payable to a person who was, or to a couple at least one of whom was, immediately before the death responsible for that child or qualifying young person;

the prescribed conditions for an element of working tax credit were satisfied because the claimant, or at least one of the claimants, was responsible for that child or qualifying person, but would not have been satisfied but for that responsibility; and

the prescribed conditions would have continued to be satisfied but for the death.