The Tax Credits (Miscellaneous Amendments) Regulations 2009

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (“the Entitlement Regulations”), the Tax Credits (Definition and Calculation of Income) Regulations 2002 (“the Income Regulations”), the Child Tax Credit Regulations 2002 (“the Child Regulations”), and the Tax Credits (Claims and Notifications) Regulations 2002 (“the Claims Regulations”).

Regulation 2 introduces the amendments to the Entitlement Regulations.

Regulation 3 amends regulation 4(1) of the Entitlement Regulations. The new paragraph means that the fourth condition of entitlement to Working Tax Credit is not satisfied if a person is in receipt of a social security benefit payment.

Regulation 4 amends Regulation 11(4) of the Entitlement Regulations. New (b) means that the second adult element of working tax credit is denied in joint claims made by a couple who are not responsible for a child or qualifying young person and in which one claimant is in the United Kingdom illegally.

Regulation 5 amends Regulation 14 of the Entitlement Regulations. Paragraphs (1A)(b) and 2(a)(vi) are revoked because the Tax Credits (Approval of Child Care Providers) Scheme 2005 (S.I. 2005/93) was revoked with transitional protection on 1st October 2007 by the Tax Credits (Child Care Providers) (Miscellaneous Revocation and Transitional Provisions) (England) Scheme 2007 (S.I. 2007/2481). New (1A)(e) means that relevant childcare charges do not include charges in respect of care provided by a foster parent in respect of a child whom that foster parent is fostering. Paragraph 2(a)(i) is revoked because there is no longer any child care provided for a child by persons registered under Part 10A of the Children Act 1989 (c. 41). In paragraph 2(a)(iii) the words “(subject to subsection 2(B))” are replaced with “(subject to paragraph (2B))” as the previous reference to “subsection” was incorrect. Paragraph 2(a)(v) is revoked because, for the purposes of tax credits, a foster parent who provides child care (other than a child whom he or she fosters) must register under Part 3 of the Childcare Act 2006 (c. 21). In paragraph (2B) the words “registered or approved” are omitted and the word “child care” inserted because the previous words are not required for the purposes of Regulation 14(2).

Regulation 6 introduces the amendments to the Income Regulations.

Regulation 7 amends Table 3 in regulation 7 of the Income Regulations. The Table contains a list of payments which are disregarded in the calculation of social security income. A new item 27 is added to the list so that a payment by way of health in pregnancy grant made pursuant to Part 8A of the Social Security Contributions and Benefits Act 1992 is disregarded.

Regulation 8 amends Table 7 in regulation 19 of the Income Regulations. The Table contains a list of payments which are disregarded in calculating income if conditions are satisfied. A new item 2(d)(iv) is added to the list to disregard childcare expenses reimbursed to a participant in the Flexible New Deal specified in regulation 75(1)(a)(v) of the Jobseeker’s Allowance Regulations 1996. Paragraph (v) will be added by the Social Security (Flexible New Deal) Regulations 2009 which come into force on 6th April 2009. The addition of paragraph (v) within those regulations has a coming into force date of 5th October 2009.

Regulation 9 introduces the amendments to the Child Regulations.

Regulation 10 amends Rule 4.1 in regulation 3(1) to clarify the circumstances in which a person is or is not responsible for a child or qualifying young person.

Regulation 11 introduces the amendments to the Claims Regulations.

Regulation 12 amends regulation 2 of the Claims Regulations by amending the definition of “appropriate office”.

Regulation 13 amends regulation 4(b) of the Claims Regulations by making a consequential amendment to that regulation because of amendments made to regulation 11(3) of the Claims Regulations by regulation 4 to the Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604).

Regulation 14 amends regulation 5 of the Claims Regulations by adding a new paragraph 5(8) to provide an exception to the requirement to state a national insurance number in a tax credit claim in respect of any person who falls within the meaning set out in section 115(9)(a) of the Immigration and Asylum Act 1999 and to whom a national insurance number has not been allocated. A consequential amendment to that Regulation is also made because of the addition of the new paragraph.

Regulation 15 amends regulation 8 of the Claims Regulations by simplifying the rules as to the date of claims for the disability element of working tax credit.

Regulation 16 amends regulation 11(3) of the Claims Regulations to change the circumstances in which claims are treated as made.

Regulation 17 amends regulation 25 of the Claims Regulations by adding a reference to another relevant section of the Claims Regulations.

Regulation 18 amends regulation 26 of the Claims Regulations by simplifying the rules as to the date of notification for the disability element and severe disability element of working tax credit.

Regulation 19 amends regulation 26A of the Claims Regulations by simplifying the rules as to the date of notification for the disability element and severe disability element of child tax credit.