The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024

Supplementary provision relating to persons moving to state pension credit: time for claiming and part-week payments

This section has no associated Explanatory Memorandum

5.—(1) Where a person who is not entitled to an award of state pension credit is issued with a tax credit closure notice then, notwithstanding anything in regulation 19(2) (time for claiming benefit) of the Social Security (Claims and Payments) Regulations 1987(1), the prescribed times for making a claim for state pension credit are as follows—

(a)if the person is claiming in respect of a period that begins before the deadline day specified in that notice, the first day of that period;

(b)if the person is claiming in respect of a period that begins on the deadline day, within three months beginning with the deadline day.

(2) Where, by virtue of paragraph (1), state pension credit is awarded from a day which is not the first day of a benefit week then, notwithstanding anything in regulation 16A of those Regulations, entitlement shall begin on the first day of the award and the amount payable in respect of that part-week shall be determined by—

(a)dividing by 7 the weekly amount which would be payable in respect of the full week; and then

(b)multiplying the resulting figure by the number of days in the part-week.

(3) But paragraph (2) does not apply if the claimant’s entitlement to state pension credit is unlikely to continue throughout the first full benefit week that follows the part-week.

(4) In this regulation—

benefit week” means—

(a)

where state pension credit is paid in advance, the period of 7 days beginning on the day on which, in the claimant’s case, that benefit would (if not for paragraph (2)) be payable;

(b)

where state pension credit is paid in arrears, the period of 7 days ending on the day on which, in the claimant’s case, that benefit would (if not for paragraph (2)) be payable; and

tax credit closure notice” means a notice issued under article 3A (tax credit closure notice) of the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019.

(1)

S.I. 1987/1968. Regulation 19 was substituted by S.I. 1997/793. There are other amending instruments, but none are relevant.