PART 1Introductory
Government contributions7
1
The amounts of the contribution for the purposes of section 8(1) of the Act are set out in paragraphs (2) to F12(4B), (the amounts set out in paragraphs F13(2), (4)(a) and (4A) to be known as the “initial contribution”, and the amounts set out in paragraphs F14(3), (4)(b) and (4B) as the “special contribution”).
2
Where the child is an eligible child on the appointed day by virtue of section 2(1)(a) of the Act (by reason of a child benefit award), and—
i
was born after 31st August 2002 but before 6th April 2003, the amount is £277,
ii
was born between 6th April 2003 and 5th April 2004, the amount is £268, and
iii
was born between 6th April 2004 and the day preceding the appointed day, the amount is £256.
3
Where the child is an eligible child on the appointed day by virtue of section 2(1)(b) of the Act (by reason of being a child in the care of a local authority at that date) and—
i
was born after 31st August 2002 but before 6th April 2003, the amount is £554,
ii
was born between 6th April 2003 and 5th April 2004, the amount is £536, and
iii
was born between 6th April 2004 and the day preceding the appointed day, the amount is £512.
4
F9Subject to paragraphs (4A) and (4B), where the child F3becomes an eligible child on or after the appointed day and—
a
is first an eligible child by virtue of section 2(1)(a) of the Act, the amount is £250, and
b
is first an eligible child by virtue of section 2(1)(b) of the Act, the amount is £500.
F64A
Where a child—
a
is first an eligible child by virtue of section 2(1)(a) of the Act, and
b
the commencement date for the child (see paragraph (8)) is after the relevant 2010 date (see paragraph (10E)),
the amount is £50.
4B
Where a child—
a
is first an eligible child by virtue of section 2(1)(b) of the Act, and
b
either—
i
is born on or after the relevant 2010 date, or
ii
is first in the United Kingdom (other than temporarily) on or after the relevant 2010 date, or
iii
becomes an eligible child on or after 3 months (less one day) after the relevant 2010 date,
the amount is £100.
5
The amounts of the supplementary contribution for the purposes of section 9(2) of the Act (to be known as the “supplementary contribution”) are set out in paragraphs (6) and (7).
6
Where the child is an eligible child on the appointed day (and is a child to whom section 9 of the Act applies), the amount—
a
if the commencement date was after 31st August 2002 but before 6th April 2003, is £266,
b
if the commencement date was between 6th April 2003 and 5th April 2004, is £258,
c
if the commencement date was between 6th April 2004 and the appointed day, is £250.
7
F15Subject to paragraph (7A), where the child becomes an eligible child after the appointed day (and is a child to whom section 9 of the Act applies), the amount is £250.
F77A
Where the child is one to whom section 9 of the Act applies, and the commencement date for the child is after the relevant 2010 date, the amount is £50.
8
The “commencement date”, in relation to a child, means the first day for which child benefit was paid (under a decision mentioned in section 2(6) of the Act) in respect of the child, except that—
a
where entitlement to child benefit is wholly excluded by a directly applicable Community provision, it means the date on which that exclusion took effect, F16...
F16b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29
The Inland Revenue shall, following final determination of entitlement to child tax credit, write to the person who is entitled to child benefit in respect of the child (or, in the case of a child who is an eligible child because of section 2(3) of the Act, to a responsible person in relation to the child) to inform them that the supplementary contribution is being paid into the child’s account.
F110
A further contribution under section 10 of the Act of F10£50 is due for any child where—
a
the commencement date (for child benefit: see paragraph (8)) in relation to that child is after 5th April 2005, and
b
income support or income-based jobseeker’s allowance was paid for that commencement date to a person whose applicable amount included an amount in respect of the child.
F410A
A further contribution under section 10 of the Act of F11£50 is due for any child if—
a
an account is held by the child,
b
the child was first an eligible child by virtue of section 2(1)(a) of the Act,
c
section 9 of the Act does not apply to the child,
d
a contribution is not, and has not been, due for the child under paragraph (10),
e
the child is an eligible child on the day identified under the provisions of paragraph (10B) or (10C) as the case may be, and
f
the condition in paragraph (10B) or (10C) is satisfied in relation to the child.
10B
The condition in this paragraph is that it has been determined in accordance with the provision made by and by virtue of sections 18 to 21 of the Tax Credits Act 2002—
a
that a person was, or persons were, entitled to child tax credit in respect of the child for any day falling—
i
after the commencement date, but
ii
not later than three months immediately preceding the expiry date of the voucher for the child (see regulation 3), and
b
that either the relevant income of the person or persons for the tax year in which that day fell does not exceed the income threshold or the person, or either of those persons, was entitled to a relevant social security benefit for that day,
and that determination has not been overturned.
10C
The condition in this paragraph is that income support, or income-based jobseeker’s allowance, was paid for any day falling—
a
after the commencement date, but
b
not later than one month immediately preceding the expiry date of the voucher for the child (see regulation 3),
to a person whose applicable amount included an amount in respect of the child.
F810D
Her Majesty’s Revenue and Customs must inform the account provider holding the child’s account where an amount is payable to the account under paragraph (10) or (10A).
10E
In this regulation, “the relevant 2010 date” means—
a
2nd August 2010; or
b
if later, the day on which regulation 3 of the Child Trust Funds (Amendment No. 3) Regulations 2010 came into force.
11
On receipt of the further contribution F5mentioned in paragraph (10) or (10A) from the Inland Revenue the account provider must credit the account held by the child with the amount of the payment.