The Tax Credits (Claims and Notifications) Regulations 2002

[F1Date of notification — disability element and severe disability element for child tax creditU.K.

26A.—(1) In the circumstances prescribed by either paragraph (2) or (3), the notification of a change of circumstances referred to in sub-paragraph (f) of either of those paragraphs is to be treated as having been given on the date specified by paragraph (4).

(2) The circumstances prescribed by this paragraph are where—

(a)a claim for child tax credit including the disability element, the severe disability element or both those elements (“the original claim”) was made by a person or persons in respect of a child;

(b)on the original claim the decision of the Board under section 14(1) of the Act was not to award the credit, or to award it without one or both of those elements;

(c)the reason for that decision was that the person or the persons were not entitled to the element because the child did not satisfy regulation 8(2) or (3), as the case may be, of the Child Tax Credit Regulations 2002;

(d)at the relevant date in relation to the original claim, the person or any of the persons had made a claim for a disability living allowance in respect of that child (“the other claim”) and the other claim had not been determined;

(e)after that date, the other claim was determined in favour of the person by whom it was made; and

(f)notice is given of the change of circumstances which results in the person or any of the persons becoming entitled to that element or those elements, as the case may be, within three months of the date that the other claim was determined.

(3) The circumstances prescribed by this paragraph are where—

(a)a notification was given of a change of circumstances which might result in the person or any of the persons by whom the claim was made becoming entitled to the disability element or the severe disability element of child tax credit (“the original notification”);

(b)on the notification, the decision of the Board under section 15(1) of the Act was not to amend the award of the tax credit made to him or them;

(c)the reason for that decision was that the person or any of the persons was not entitled to the element because regulation 8(2) or (3), as the case may be, of the Child Tax Credit Regulations 2002 was not satisfied in respect of the child in relation to whom the claim was made;

(d)at the notification date in relation to the original notification, the person or either of the persons had made, in respect of the child, a claim that had not been determined for a disability living allowance (“the other claim”);

(e)after that date, the other claim was determined in favour of the person by whom it was made; and

(f)a further notification of the change of circumstances is given by the person or any of the persons, within three months of the date that the other claim was determined.

(4) The date prescribed by this paragraph is—

(a)the first date in respect of which the disability living allowance is payable; or

(b)if later, the date on which—

(i)in the circumstances prescribed by paragraph (2), the original claim was made (or treated as made under regulation 7); or

(ii)in the circumstances prescribed by paragraph (3), the original notification was given (or treated as given under regulation 25).]

Textual Amendments