The Social Security, Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2020

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend social security and tax credits legislation to reflect the United Kingdom’s transition to trade and continuity agreements (“TCAs”) which replace association agreements concluded with third countries under Article 217 of the Treaty on the Functioning of the European Union which provide for equal treatment or for receipt of family allowances (“Association Agreements”), as a consequence of the United Kingdom’s exit from the European Union.

Regulation 1 provides for citation and commencement.

Regulation 2 amends the Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000 (S.I. 2000/636) (“the Immigration Regulations”), which apply to Great Britain. Paragraph (2) amends regulation 2 of the Immigration Regulations to remove paragraph 4 of Part 1 of the Schedule from being relevant to persons making a claim for universal credit. Paragraph 4 of Part 1 of the Schedule continues to provide that lawfully present nationals of states which have ratified the European Convention on Social and Medical Assistance or the Council of Europe Social Charter are not treated as being subject to immigration control for the purposes of the benefits specified in regulation 2(1). It also inserts a new paragraph (3A) which provides that where a person is a national of a State with which the United Kingdom has concluded a TCA which replaces an Association Agreement providing that that person is working lawfully that person is not treated as a person subject to immigration control for the purposes of child benefit. Paragraph (3) of regulation 2 amends paragraph 2 of Part II of the Schedule to the Immigration Regulations. The first amendment revokes sub-paragraph (a) which means that where an Association Agreement has not been transitioned to a TCA, nationals of that country who are lawfully working will only be treated as not being subject to immigration control for the purposes of the benefits specified in regulation 2(2) of the Immigration Regulations where that person has made a claim for that benefit before 1st January 2021. Sub-paragraph (b) makes consequential amendments to sub-paragraph (b) of paragraph 2 of Part II of the Schedule.

Regulation 3 amends regulation 2 of the Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000 (S.R. 2000 No. 71) (the Northern Ireland Immigration Regulations) in so far as those Regulations relate to child benefit. Regulation 3 amends regulation 2 of the Northern Ireland Immigration Regulations by making provision equivalent to those made by regulation 2(2)(b) and (3) of these Regulations.

Regulation 4 makes a similar amendment to the Tax Credits (Immigration) Regulations 2003 (S.I 2003/653).

Regulation 5 amends regulation 3 of the Tax Credits (Residence) Regulations 2003 (S.I, 2003/654), so that paragraph (5)(c) of that regulation does not apply to a person who is lawfully working in the United Kingdom and who is a national of a state with which the United Kingdom has concluded a TCA which replaces, in whole or in part, an Association Agreement where that Agreement has ceased to apply in whole or in part to the United Kingdom. Where an Association Agreement has not been transitioned to a TCA, paragraph (5)(c) will only not apply to nationals of that country who are working lawfully in the United Kingdom where they have made a claim for child tax credit before 1st January 2021.

Regulation 6 makes equivalent amendments to the Child Benefit (General) Regulations 2006 (S.I. 2006/223).

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.