The Tax Credits (Immigration) Regulations 2003

Case 5

Where the claim is for child tax credit, he is—

(a) a person who is lawfully working in the United Kingdom, and

(b) a national of a State with which the Community has concluded an Agreement under Article 310 of the Treaty of Amsterdam amending the Treaty on European Union, the Treaties establishing the European Communities and certain related Acts providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families(1).

(2) Where one member of a married couple or unmarried couple is a person subject to immigration control, and the other member is not or is within any of Cases 1 to 5 or regulation 5—

(a) the calculation of the amount of tax credit under the Act, the Child Tax Credit Regulations and the Working Tax Credit Regulations (including any second adult element or other element in respect of, or determined by reference to, that person),

(b) the method of making (or proceeding with) a joint claim by the couple, and

(c) the method of payment of the tax credit,

shall, subject to paragraph (3), be determined in the same way as if that person were not subject to such control.

(3) Where the other member is within Case 4 or 5 or regulation 5, paragraph (2) shall only apply to the tax credit to which he (in accordance with those provisions) is entitled.

(4) Where a person has submitted a claim for asylum as a refugee and in consequence is a person subject to immigration control, in the first instance he is not entitled to tax credits, subject to paragraphs (5) to (9).

(5) If that person—

(a) is notified that he has been recorded by the Secretary of State as a refugee, and

(b) claims tax credit within 3 months of receiving that notification,

paragraphs (6) to (9) and regulation 4 shall apply to him.

(6) He shall be treated as having claimed tax credits—

(a) on the date when he submitted his claim for asylum, and

(b) on every 6th April (if any) intervening between the date in sub-paragraph (a) and the date of the claim referred to in paragraph (5)(b),

rather than on the date on which he makes the claim referred to in paragraph (5)(b).

(7) Regulations 7 and 8 of the Tax Credits (Claims and Notifications) Regulations 2002(2) shall not apply to claims treated as made by virtue of paragraph (6).

(8) He shall have his claims for tax credits determined as if he had been recorded as a refugee on the date when he submitted his claim for asylum.

(9) The amount of support provided under—

(a) section 95 or 98 of the Immigration and Asylum Act 1999,

(b) regulations made under Schedule 9 to that Act, by the Secretary of State in respect of essential living needs of the claimant and his dependants (if any), or

(c) regulations made under paragraph 3 of Schedule 8 to that Act,

(after allowing for any deduction for that amount under regulation 21ZB(3) of the Income Support (General) Regulations 1987(3)) shall be deducted from any award of tax credits due to the claimant by virtue of paragraphs (6) and (8).

(1)

Article 310 EC (ex Article 238) and OJ No. C340, 10.11.97, p. 1.

(2)

S.I. 2002/2014.

(3)

S.I. 1987/1967; regulation 21ZB was inserted by regulation 3(5) of S.I. 2000/636.