The Tax Credits (Miscellaneous Amendments) Regulations 2024

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

3.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) are amended as follows.

(2) In regulation 19 (general disregards in the calculation of income)—

(a) in paragraph (2)—

(i) omit the “and” after “Jobseeker’s Allowance Regulations 1996;”,

(ii) after “Jobseeker’s Allowance (Northern Ireland) Regulations 1996”, for “.” substitute—

“; and

“Scottish local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994(2).”

(b) in Table 6 (sums disregarded in the calculation of income)—

(i) in item 22 omit the wording from “In this item” to the end, and

(ii) after item 44 insert—

“45.   Any payment made by the Post Office or the Secretary of State for the purpose of providing compensation which is—

(a) in connection with the failings of the Horizon System, or

(b) otherwise payable following the judgment of Bates and Others v Post Office Limited ((No. 3) “Common Issues”)(3).

In this item—

(a) “the Horizon System” means a version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X;

(b) “the Post Office” means Post Office Limited (registered number 02154540).

46.   Any payment made by a Scottish local authority to parents, under section 20 of the Local Government in Scotland Act 2003(4), as part of the scheme entitled Parental Transitions Support(5), to ease progression into work, the eligibility for which is dependent on—

(a) the receipt of certain social security benefits, as specified by that scheme, and

(b) the receipt of a formal offer to start work.

47.   Any payment made by a housing association or local authority in England, from funding granted by the Department for Work and Pensions under section 2 of the Employment Act(6), to a person residing in social housing, as an incentive to enter employment.”.

(1)

S.I. 2002/2006, relevantly amended by S.I. 2003/732, 2003/2815, 2004/762, S.I. 2004/1748 (W. 185), 2006/766, 2009/2887, 2010/751, 2010/2914, 2011/721, 2013/591, 2014/513, 2016/360, 2016/978, 2018/365, 2019/364, 2020/297, 2020/534, 2020/941, 2020/1515, 2021/495, 2021/810, 2021/1286, 2022/346 and 2023/1139.

(2)

1994 c. 39. Section 2 was amended by Schedule 22 to the Environment Act 1995 (c. 25).

(3)

[2019] EWHC 606 (QB).

(4)

2003 asp 1.

(5)

Details of the scheme have been published at https://www.gov.scot/publications/parental-transitions-support-guidance-for-local-authorities. Paper copies of all relevant documentation relating to the scheme are available for inspection at: His Majesty’s Revenue and Customs, 100 Parliament Street, London, SW1A 2BQ.

(6)

“the Employment Act” is defined in regulation 2(1) of S.I. 2002/2006 as the Employment and Training Act 1973 (c. 50).