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The Child Tax Credit Regulations 2002

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Circumstances in which a person is or is not responsible for a child or qualifying young personU.K.

3.—(1) For the purposes of child tax credit the circumstances in which a person is or is not responsible for a child or qualifying young person shall be determined in accordance with the following Rules.

  • Rule 1

    1.1.

    A person shall be treated as responsible for a child or qualifying young person who is normally living with him (the “normally living with test”).

    1.2.

    This Rule is subject to Rules 2 to 4.

  • Rule 2 (Competing claims)

    2.1.

    This Rule applies where—

    (a)

    a child or qualifying young person normally lives with two or more persons in—

    (i)

    different households, or

    (ii)

    the same household, where those persons are not limited to the members of a F1... couple, or

    (iii)

    a combination of (i) and (ii), and

    (b)

    two or more of those persons make separate claims (that is, not a single joint claim made by a F2... couple) for child tax credit in respect of the child or qualifying young person.

    2.2.

    The child or qualifying young person shall be treated as the responsibility of—

    (a)

    only one of those persons making such claims, and

    (b)

    whichever of them has (comparing between them) the main responsibility for him (the “main responsibility test”),

    subject to Rules 3 and 4.

  • Rule 3

    3.1.

    The persons mentioned in Rule 2.2. (other than the child or qualifying young person) may jointly elect as to which of them satisfies the main responsibility test for the child or qualifying young person, and in default of agreement the Board may determine that question on the information available to them at the time of their determination.

  • Rule 4

    4.1.

    A child or qualifying young person shall be treated as not being the responsibility of any person during any period in which any of the following Cases applies.

    Case A

    The child or qualifying young person is provided with, or placed in, accommodation under Part III of the Children Act 1989 M1, [F3Parts 4 or 6 of the Social Services and Well-being (Wales) Act 2014,] Part II of the Children (Scotland) Act 1995 M2 [F4by virtue of a requirement in a child assessment order within the meaning of section 35 of the Children’s Hearings (Scotland) Act 2011, a child protection order within the meaning of section 37 of that Act, a compulsory supervision order within the meaning of section 83 of that Act or an interim compulsory supervision order within the meaning of section 86 of that Act,] or Part IV of the Children (Northern Ireland) Order 1995 M3, and the cost of that child’s or qualifying young person’s accommodation or maintenance is borne wholly or partly—

    (i)

    out of local authority funds under [F5section 22C(10)] F6... of the Children Act 1989 [F7or section 81(13) of the Social Services and Well-being (Wales) Act 2014] or [F8regulation 33 of the Looked After Children (Scotland) Regulations 2009],

    (ii)

    in Northern Ireland, by an authority, within the meaning in Article 2, and under Article 27, of that Order, or

    (iii)

    out of other public funds.

    F9... In the circumstances prescribed in regulation 3 of the Child Benefit (General) Regulations 1976 M4, or regulation 3 of the Child Benefit (General) Regulations (Northern Ireland) 1979 M5.

    Case B

    The child or qualifying young person—

    (i)

    is being looked after by a local authority, and

    (ii)

    has been placed for adoption by that authority in the home of a person proposing to adopt him, and a local authority is making a payment in respect of the child’s or qualifying young person’s accommodation or maintenance, or both, under [F10section 22C(10)] F11... of the Children Act 1989, [F12section 81(13) of the Social Services and Well-being (Wales) Act 2014,] [F13regulation 33 of the Looked After Children (Scotland) Regulations 2009] or Article 27 of the Children (Northern Ireland) Order 1995.

    This Case applies in Northern Ireland with the modification that for references to a local authority there are substituted references to an authority (within the meaning in Article 2 of that Order).

    Case C

    A custodial sentence—

    (a)

    for life,

    (b)

    without limit of time,

    (c)

    of detention during Her Majesty’s pleasure,

    (d)

    in Northern Ireland, of detention during the pleasure of the Secretary of State, or

    (e)

    for a term or period of more than four months,has been passed on the child or qualifying young person.

    Case DThe F14... qualifying young person claims and is awarded child tax credit in his or her own right, in respect of a child for whom he or she is responsible, for that period.
    [F15Case E

    F16... The qualifying young person, claims incapacity benefit in his or her own right and that benefit is paid to or in respect of him or her for that period.

    This Case does not apply at any time (“the later time”) during a period of incapacity for work which began before 6th April 2004 in the case of a person in respect of whom, at a time—

    (a)

    during that period of incapacity, and

    (b)

    before that date,

    both incapacity benefit [F17or contributory employment and support allowance payable under Part 1 of the Welfare Reform Act 2007] and child tax credit were payable, if child tax credit has been payable in respect of him or her continuously since 5th April 2004 until that later time.

    For the purposes of this Case “period of incapacity” shall be construed in accordance with section 30C of the 1992 Act (incapacity benefit: days and periods of incapacity for work) but disregarding subsections (5) and (5A) of that section.]

    [F18Case F

    F19... The qualifying young person claims and receives working tax credit in his or her own right (whether alone or on a joint claim).]

    F19...

    [F20Case G The qualifying young person has a spouse, civil partner or partner with whom they are living and the spouse, civil partner or partner is not in full-time education or approved training as provided for under regulation 5(3).]
    [F20Case H

    The responsible person is the spouse, civil partner or partner of a qualifying young person with whom they are living.

    [F21Cases G and H do] not apply to persons in receipt of child tax credit for a qualifying young person who is living with a partner on the day before 1st September 2008.]

    4.2

    [F22Where a child or qualifying young person is in residential accommodation referred to in regulation 9 of the Child Benefit (General) Regulations 2006 and in the circumstances prescribed in paragraphs (a) or (b) of that regulation, he shall be treated as being the responsibility of any person who was treated as being responsible for him immediately before he entered that accommodation.]

(2) Where—

(a)a claimant is treated as responsible for a child or qualifying young person by virtue of the preceding Rules, and

(b)the child or qualifying young person has a child of his or her own, normally living with him or her,

the claimant shall also be treated as responsible for, and as having made a claim for child tax credit in respect of, the child of the child or qualifying young person (but without prejudice to the facts as to which of them is mainly responsible for that child).

Textual Amendments

F1Words in reg. 3(1) rule 2 para. 2.1(a)(ii) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 4(3)

F9Words in reg. 3(1) omitted (16.8.2007) by virtue of The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151), regs. 1, 3(a)

Modifications etc. (not altering text)

C1Reg. 3 applied (for specified purposes and with effect in accordance with reg. 1 of the amending S.I., in force in so far as not already in force and with effect in accordance with reg. 1 of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006), regs. 1, 2(3)

Marginal Citations

M4S.I. 1976/965: regulation 3 was substituted by regulation 3 of S.I. 2000/2891.

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