The Tax Credits (Payments by the Commissioners) Regulations 2002

Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the ActU.K.

3.—(1) This regulation has effect in relation to payments of—

(a)child tax credit; and

(b)any child care element of working tax credit.

(2) Subject to regulation 5, the member of a [F1couple] prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

(3) The member of a [F2couple] [F3prescribed by this paragraph is—

(a)where the [F2couple] are for the time being resident at the same address—

(i)the member who is identified by both members of the [F2couple] as the main carer;

(ii)in default of a member being so identified, the member who appears to [F4the Commissioners] to be the main carer; and

(b)where—

(i)the members of the [F2couple] are for the time being resident at different addresses, or

(ii)one member of the [F2couple] is temporarily absent from the address at which they live together,

the member who appears to [F4the Commissioners] to be the main carer.

Here “main carer” means the member of the [F2couple] who is the main carer for the children and qualifying young persons for whom either or both of the members is or are responsible.]

(4) “Children” means persons who have not attained the age of sixteen or who fall within the terms of regulation 4 of the Child Tax Credit Regulations 2002 M1.

(5) “Qualifying young persons” means persons, other than children, who—

(a)have not attained the age of nineteen, and

(b)satisfy the conditions in regulation 5(3) and (4) of the Child Tax Credit Regulations 2002.

(6) Where payments are being made to the member of a [F5couple] prescribed by virtue of paragraph (3) and the members of the [F5couple] jointly give notice to [F4the Commissioners] that, as a result of a change of circumstances, the payments should be made to the other member as the main carer, the other member shall[F6, except where the notice appears to [F4the Commissioners] to be unreasonable,] be treated as prescribed by virtue of paragraph (3).

[F7(7) For the purposes of this regulation, a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.]