Child Tax Credit Regulations 2002
| Year | 2002 |
2002 No. 2007
TAX CREDITS
The Child Tax Credit Regulations 2002
Made 30th July 2002
Coming into force in accordance with regulation 1
Whereas a draft of this instrument, which contains the first regulations made under section 9 of the Tax Credits Act 20021, has been laid before, and approved by resolution of, each House of Parliament:
Now, therefore, the Treasury, in exercise of the powers conferred on them by sections 8, 9, 65 and 67 of the Tax Credits Act 20022, hereby make the following Regulations:
Citation, commencement and effect
1. These Regulations may be cited as the Child Tax Credit Regulations 2002 and shall come into force—
(a) for the purpose of enabling claims to be made, on 1st August 2002;
(b) for the purpose of enabling awards to be made, on 1st January 2003; and
(c) for all other purposes on 6th April 2003;
and shall have effect for the tax year beginning on 6th April 2003 and subsequent tax years.
Interpretation
2.—(1) In these Regulations, unless the context otherwise requires—
“the Act” means the Tax Credits Act 2002;
“advanced education” means full-time education for the purposes of—
(a) a course in preparation for a degree, a diploma of higher education, a higher national diploma, a higher national diploma or higher national certificate of Edexcel or the Scottish Qualifications Authority, or a teaching qualification; or
(b) any other course which is of a standard above ordinary national diploma, a national diploma or national certificate of Edexcel or the Scottish Qualifications Authority, a general certificate of education (advanced level), a Scottish certificate of education (higher level) or a Scottish certificate of sixth year studies;
“the Careers Service” means—
(a) in England and Wales, a person with whom the Secretary of State or the National Assembly of Wales has made arrangements under section 10(1) of the Employment Act3, and a local education authority to whom the Secretary of State or the National Assembly of Wales has given a direction under section 10(2) of that Act,
(b) in Scotland, a person with whom the Scottish Ministers have made arrangements under section 10(1) of the Employment Act and any education authority to which a direction has been given by the Scottish Ministers under section 10(2) of that Act, and
(c) in Northern Ireland, a person with whom the Department for Employment and Learning has made arrangements under section 10(1) of the Employment Act and any education authority to which a direction has been given by that Department under section 10(2) of that Act;
“child” means a person who has not attained the age of sixteen or who falls within the terms of regulation 4;
“claimant” has the meaning in section 9(8) of the Act, except in regulation 7, where that expression and “joint claimants” have the meanings given in regulation 7(1);
“the Connexions Service” means a person of any description with whom the Secretary of State has made an arrangement under section 114(2)(a) of the Learning and Skills Act 20004and section 10(1) of the Employment Act, and any person to whom he has given a direction under section 114(2)(b) of the former Act and section 10(2) of the latter Act;
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 19925;
“custodial sentence”—
(a) in England and Wales, has the meaning in section 76 of the Powers of Criminal Courts (Sentencing) Act 20006,
(b) in Scotland, means detention under a sentence imposed by a court under sections 44, 205, 207 or 208 of the Criminal Procedure (Scotland) Act 19957, and
(c) in Northern Ireland, means a custodial sentence under the Criminal Justice (Children) (Northern Ireland) Order 19988;
“disability living allowance” means a disability living allowance under section 71 of the Contributions and Benefits Act;
“the Employment Act” means the Employment and Training Act 1973;
“the family element of child tax credit” and “the individual element of child tax credit” shall be construed in accordance with section 9(3) of the Act;
“joint claim” and “single claim” shall be construed in accordance with section 3(8) of the Act;
“looked after by a local authority” has the meaning in section 22 of the Children Act 19899, section 17(6) of the Children (Scotland) Act 199510or (in Northern Ireland) Article 25 of the Children (Northern Ireland) Order 199511(with the modification that for the reference to a local authority there is substituted a reference to an authority within the meaning in Article 2 of that Order);
the “main responsibility test” has the meaning given in Rule 2.2. of regulation 3;
the “normally living with test” has the meaning given in Rule 1.1. of regulation 3;
“Part 1” means Part 1 of the Act;
“patient” means a person (other than a person who is serving a custodial sentence) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-patients) Regulations 197512, or the Social Security (Hospital In-patients) Regulations (Northern Ireland) 197513;
“placing for adoption” means placing for adoption in accordance with the Adoption Agencies Regulations 198314, the Adoption Agencies (Scotland) Regulations 198415or the Adoption Agencies Regulations (Northern Ireland) 198916;
“qualifying young person” means a person, other than a child, who—
(a) has not attained the age of nineteen, and
(b) satisfies the conditions in regulation 5(3) and (4);
“recognised educational establishment” means an establishment recognised by the Secretary of State, the Scottish Ministers or the Department for Employment and Learning, as the case may be, as being, or as comparable to, a university, college or school;
“relevant training programme” means—
(a) arrangements made under section 2 of the Employment Act17, section 2 of the Enterprise and New Towns (Scotland) Act 199018or section 1 of the Employment and Training Act (Northern Ireland) 195019,
(b) arrangements made by the Secretary of State for persons enlisted in Her Majesty’s forces for any special term of service specified in regulations made under section 2 of the Armed Forces Act 196620, or
(c) for the purposes of the application of Council Regulation (EEC) No. 1408/7121, any corresponding provisions operated in another member State,
“remunerative work” means work which is—
(a) done for payment or in expectation of payment,
(b) undertaken for not less than 24 hours a week, calculated in accordance with regulation 4(3) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 200222, and
(c) not excluded from the meaning of engagement in remunerative work by regulation 4(2) of those Regulations;
and other expressions have the same meanings as defined in the Act.
(2) In the application of these Regulations to Northern Ireland, a reference to a provision of an enactment which applies only to Great Britain or England and Wales, shall be construed, so far as necessary, as including a reference to the corresponding enactment applying to Northern Ireland.
Circumstances in which a person is or is not responsible for a child or qualifying young person
3.—(1) For the purposes of child tax credit the circumstances in which a person is or is not responsible for a child or qualifying young person shall be determined in accordance with the following Rules.
Rule 1
1.1. A person shall be treated as responsible for a child or qualifying young person who is normally living with him (the “normally living with test”).
This Rule is subject to Rules 2 to 4.
1.2. This Rule is subject to Rules 2 to 4.
Rule 2 (Competing claims)
2.1. This Rule applies where—
(a) a child or qualifying young person normally lives with two or more persons in—
(i) different households, or
(ii) the same household, where those persons are not limited to the members of a married couple or unmarried couple, or
(iii) a combination of (i) and (ii), and
(b) two or more of those persons make separate claims (that is, not a single joint claim made by a married couple or unmarried couple) for child tax credit in respect of the child or qualifying young person.
2.2. The child or qualifying young person shall be treated as the responsibility of—
(a) only one of those persons making such claims, and
(b) whichever of them has (comparing between them) the main responsibility for him (the “main responsibility test”),
subject to Rules 3 and 4.
Rule 3
3.1. The persons mentioned in Rule 2.2. (other than the child or qualifying young person) may jointly elect as to which of them satisfies the main responsibility test for the child or qualifying young person, and in default of agreement the Board may determine that question on the information available to them at the time of their determination.
Rule 4
4.1. A child or qualifying young person shall be treated as not being the responsibility of any person during any period in which any of the following Cases applies.
Case A |
The child or qualifying young person is provided with, or placed in, accommodation under Part III of the Children Act 198923, Part II of the Children (Scotland) Act 199524 or Part IV of the Children (Northern Ireland) Order 199525, and the cost of that child’s or qualifying young person’s accommodation or maintenance is borne wholly or partly— (i) out of local authority funds under section 23 of the Children Act 1989 or section 26 of the... |
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