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

Entitlement to child care element of working tax creditU.K.

13.—(1) The determination of the maximum rate must include a child care element where that person, or in the case of a joint claim at least one of those persons, is incurring relevant child care charges and—

(a)is a person, not being a member of a married or unmarried couple, engaged in [F1qualifying remunerative work];

[F2(b)is a member or are members of a married or unmarried couple where both are engaged in qualifying remunerative work; or

(c)is a member or are members of a married or unmarried couple where one is engaged in qualifying remunerative work and the other—

(i)is incapacitated;

(ii)is an in-patient in hospital; or

(iii)is in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence).]

(2) For the purposes of paragraph (1) a person is not treated as incurring relevant child care charges where the average weekly charge calculated in accordance with regulation 15 is nil or where an agreement within regulation 15(4) has not yet commenced.

[F3(3) A person is not engaged in qualifying remunerative work for the purposes of paragraph (1) if the person is treated as being in such work by virtue only of regulation 5, unless, immediately prior to the birth of the child, the person was responsible for another child]

[F3(4) For the purposes of paragraph (1)(c)(I) the other member of a couple is incapacitated in any of the circumstances specified in paragraphs (5) to (8).]

(5) The circumstances specified in this paragraph are where either council tax benefit or housing benefit is payable under Part 7 of the Contributions and Benefits Act to the other member or his partner and the applicable amount of the person entitled to the benefit includes—

(a)a disability premium; or

(b)a higher pensioner premium by virtue of the satisfaction of—

(i)in the case of council tax benefit, paragraph 11(2)(b) of Schedule 1 to the Council Tax Benefit (General) Regulations 1992 M1;

(ii)in the case of housing benefit, paragraph 10(2)(b) of Schedule 2 to the Housing Benefit (General) Regulations 1987 M2,

on account of the other member’s incapacity or either regulation 13A(1)(c) of Council Tax Benefit (General) Regulations 1992 (treatment of child care charges) M3 or, as the case may be, regulation 21A(1)(c) of the Housing Benefit (General) Regulations 1987 (treatment of child care charges) M4 applies in that person’s case;

(6) The circumstances specified in this paragraph are where there is payable in respect of him one or more of the following pensions or allowances—

(a)short-term incapacity benefit [F4payable at the higher rate] under section 30A of the Contributions and Benefits Act M5;

(b)long term incapacity benefit under section 40 or 41 of the Contributions and Benefits Act M6;

(c)attendance allowance under section 64 of that Act;

(d)severe disablement allowance under section 68 of that Act;

(e)disability living allowance under section 71 of that Act;

(f)increase of disablement pension under section 104 of that Act;

(g)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.

(7) The circumstances specified in this paragraph are where a pension or allowance to which sub-paragraph [F5(c)], (d), (e) or (f) of paragraph (6) refers, was payable on account of his incapacity but has ceased to be payable only in consequence of his becoming a patient.

(8) The circumstances specified in this paragraph are where he has an invalid carriage or other vehicle provided to him under section 5(2)(a) of and Schedule 2 to the National Health Service Act 1977 M7, section 46 of the National Health Service (Scotland) Act 1978 M8; or Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 M9.

Textual Amendments

Marginal Citations

M3Regulation 46A was inserted by regulation 2 of S.I. 1994/1924.

M4Regulation 21A was inserted by regulation 5 of S.I. 1994/1924.

M5Section 30A was inserted by section 1(1) of the Social Security (Incapacity for Work) Act 1994 (c.18) and amended by section 64 of the Welfare Reform and Pensions Act 1999 (c.30).

M6Sections 40 and 41 were substituted by paragraphs 8 and 9 respectively of Schedule 1 to the Social Security (Incapacity for Work) Act 1994. Section 41(5) was further amended by paragraph 21(4) of Schedule 4 to the Pensions Act 1995.