2020 No. 672

Social Security
Tax Credits

The Child Benefit and Child Tax Credit (Persons of Northern Ireland) (Amendment) Regulations 2020

Made

Laid before Parliament

Coming into force

The Treasury, in exercise of the powers conferred by sections 146(3) and 175(1) and (3) of the Social Security Contributions and Benefits Act 19921, sections 142(3) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922 and now exercisable by them3, and sections 3(7) and 65(1) and (7) of the Tax Credits Act 20024, make the following Regulations:

Citation and commencement1

These Regulations may be cited as the Child Benefit and Child Tax Credit (Persons of Northern Ireland) (Amendment) Regulations 2020 and come into force on 24th August 2020.

Amendment of the Child Benefit (General) Regulations 20062

1

The Child Benefit (General) Regulations 20065 are amended as follows.

2

In regulation 1(3) (citation, commencement and interpretation), in the appropriate place insert—

“relevant person of Northern Ireland” means a person who—

a

is—

i

a British citizen; or

ii

an Irish citizen; or

iii

a British citizen and an Irish citizen; and

b

was born in Northern Ireland and, at the time of that person’s birth, at least one of their parents was—

i

a British citizen; or

ii

an Irish citizen; or

iii

a British citizen and an Irish citizen; or

iv

otherwise entitled to reside in Northern Ireland without any restriction on their period of residence;

3

In regulation 23 (circumstances in which person treated as not being in Great Britain)6—

a

after paragraph (4A) insert—

4B

Paragraph (4)(c) does not apply to a person who—

a

has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 19717 which has been granted by virtue of Appendix EU to the Immigration Rules8;

b

has been granted such leave in reliance of being a family member of a relevant person of Northern Ireland9 in accordance with those Rules; and

c

would have a right to reside under the Immigration (European Economic Area) Regulations 201610 if the relevant person of Northern Ireland were an EEA national within the meaning of regulation 2 of those Regulations.

b

in paragraph (7), for “In this regulation” substitute “For the purposes of paragraph (6)(e)”.

4

In regulation 27 (circumstances in which person treated as not being in Northern Ireland)11—

a

after paragraph (3A) insert—

3B

Paragraph (3)(c) does not apply to a person who—

a

has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the Immigration Rules;

b

has been granted such leave in reliance of being a family member of a relevant person of Northern Ireland in accordance with those Rules; and

c

would have a right to reside under the Immigration (European Economic Area) Regulations 2016 if the relevant person of Northern Ireland were an EEA national within the meaning of regulation 2 of those Regulations.

b

in paragraph (6), for “In this regulation” substitute “For the purposes of paragraph (5)(e)”.

Amendment of the Tax Credit (Residence) Regulations 20033

1

The Tax Credits (Residence) Regulations 200312 are amended as follows.

2

In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom)13—

a

after paragraph (5A) insert—

5B

Paragraph (5)(b)(iii) does not apply to a person who—

a

has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the Immigration Rules;

b

has been granted such leave in reliance of being a family member of a relevant person of Northern Ireland in accordance with those Rules; and

c

would have a right to reside under the Immigration (European Economic Area) Regulations 2016 if the relevant person of Northern Ireland were an EEA national within the meaning of regulation 2 of those Regulations.

b

in paragraph (8), for “In this regulation” substitute “For the purposes of paragraph (7)(e)”; and

c

after paragraph (10) insert—

11

In this regulation, “relevant person of Northern Ireland” means a person who—

a

is—

i

a British citizen; or

ii

an Irish citizen; or

iii

a British citizen and an Irish citizen; and

b

was born in Northern Ireland and, at the time of that person’s birth, at least one of their parents was—

i

a British citizen;

ii

an Irish citizen; or

iii

a British citizen and an Irish citizen; or

iv

otherwise entitled to reside in Northern Ireland without any restriction on their period of residence.

Michael TomlinsonMaggie ThroupTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”) and the Tax Credits (Residence) Regulations 2003 (S.I. 2003/654) (“the Residence Regulations”).

Regulation 2 inserts new paragraphs (4B) and (3B) into regulations 23 and 27 of the Child Benefit Regulations respectively. These provide that paragraphs (4)(c) and (3)(c) respectively do not apply to a person with limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 (c. 77) which has been granted by virtue of Appendix EU to the Immigration Rules (Laid before Parliament on 23rd May 1994 (HC 395), as amended), and who has been granted such leave because they are a family member of a person of Northern Ireland, where that person would have had a right to reside under the Immigration (European Economic Area) Regulations 2016 (S.I. 2016/1052) (“EEA Regulations”) if the relevant person of Northern Ireland were an EEA national within the meaning of the EEA Regulations.

Regulation 2 also amends the definition of “family member” in regulations 23(7) and 27(6) of the Child Benefit Regulations and inserts a definition of “relevant person of Northern Ireland” into regulation 1 of those Regulations. This definition of “relevant person of Northern Ireland” aligns with the definition used in Appendix EU to the Immigration Rules.

Regulation 3 makes equivalent amendments to regulation 3 of the Residence Regulations.

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