The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019
| Jurisdiction | UK Non-devolved |
| Citation | SI 2019/364 |
| Year | 2019 |
2019 No. 364
Tax Credits
Social Security
Childcare
Payment Scheme
The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019
Made 25th February 2019
Laid before Parliament 27th February 2019
Coming into force 21th March 2019
The Treasury, in exercise of the powers conferred by sections 3(7), 7(8) and (9), 9, 10, 11, 12(4)(b), 43, 54(1) and 65(1), (7) and (9) of the Tax Credits Act 20021, sections 146(3) and 175(1), (1A), (3) and (4) of the Social Security Contributions and Benefits Act 19922, and sections 142(3) and 171(1), (3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 19923, and now exercisable by them4, make the following Regulations (apart from regulations 5, 6, 8, 10 and 12) and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 4, 6, 21, 50(1) and (2)(b), 54(2), 58 and 65(2), (7) and (9) of the Tax Credits Act 2002, sections 5(1)(k), (2)(a) and (g), and 189(6) of the Social Security Administration Act 19925and sections 5(1)(l), (2)(a) and (g), and 165(6) of the Social Security Administration (Northern Ireland) Act 19926, and now exercisable by them7, and sections 2(3)(a) and 69(3) and (4) of the Childcare Payments Act 20148, make regulations 1, 5, 6, 8, 10 and 12.
Citation and commencement
1. These Regulations may be cited as the Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 and come into force on 21st March 2019.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
2.—(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20029are amended as follows.
(2) In regulation 2(1) (interpretation), in the definition of “training allowance”, in paragraph (a), for “Employment and Learning” substitute “Communities or the Department for the Economy10”.
(3) In regulation 4(2A)(b) (entitlement to basic element)11, for “Social Development” substitute “Communities”.
(4) In regulation 1412—
(a)
(a) in paragraph (1B)—
(i) omit the “and” at the end of sub-paragraph (c), and
(ii) after sub-paragraph (d) insert—
“; and
(e)
(e) “Ministry of Defence personnel” means Her Majesty’s forces, which has the same meaning as in the Armed Forces Act 200613, and their families, and civil servants employed by the Ministry of Defence and their families.”, and
(b)
(b) in paragraph (2)—
(i) in sub-paragraph (c)(iii), for “an Education and Library Board” substitute “the Education Authority”, and
(ii) for sub-paragraph (d), but not the “or”, substitute—
“(d)
“(d) anywhere outside the United Kingdom—
(i) by a child care provider, which is inspected by a person whose functions include regulating the provision of child care in accordance with the statutory requirements of the Department for Education, where a claim is made by Ministry of Defence personnel; or
(ii) in any other case, where care is provided within an EEA state or Switzerland, by a child care provider which is approved, regulated or accredited under the legislation of the relevant state, by a person whose functions include regulating the provision of education or child care;”.
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
3.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 200214are amended as follows.
(2) In regulation 4 (employment income)15, in Table 1 (payments and benefits disregarded in the calculation of employment income), omit entry 16A and entry 16B.
(3) In regulation 6 (trading income)16, after “disregarding” insert “the relevant benefit amount in section 23E (tax treatment of relevant benefits)17and”.
(4) In regulation 10(2) (investment income)18, at the end of sub-paragraph (e), but before the full stop, insert—
“; and
(f)
(f) any interest on a payment made under, or in connection with, the Windrush Compensation Scheme19administered by the Home Office, for the period beginning on the date on which the payment is made and ending 52 weeks after that date”.
(5) In regulation 19 (general disregards in the calculation of income), in Table 6 (sums disregarded in the calculation of income), after entry 2220insert—
“23. Any discretionary payment made pursuant to the Discretionary Support Regulations (Northern Ireland) 201621. |
24. Any payment made under, or in connection with, the Windrush Compensation Scheme administered by the Home Office.”. |
Amendment of the Child Tax Credit Regulations 2002
4.—(1) The Child Tax Credit Regulations 200222are amended as follows.
(2) In regulation 2(1) (interpretation)23, in the definition of “qualifying body”, in paragraph (c), for the words from “Employment and Learning” to “1986” substitute “Communities, the Department for the Economy or the Education Authority”.
(3) In regulation 14 (continuation of certain exceptions)24—
(a)
(a) in paragraph (2)(d), omit “its reference to”,
(b)
(b) in paragraph (4)(d), omit “its reference to”, and
(c)
(c) in paragraph (5)(d), for “the reference to regulation 10 in paragraph (2)” substitute “regulation 10”.
Amendment of the Tax Credits (Claims and Notifications) Regulations 2002
5.—(1) The Tax Credits (Claims and Notifications) Regulations 200225are amended as follows.
(2) In regulation 2 (interpretation), in the definition of “relevant authority”, in paragraph (b), for “Social Development” substitute “Communities”.
Amendment of the Tax Credits (Administrative Arrangements) Regulations 2002
6.—(1) The Tax Credits (Administrative Arrangements) Regulations 200226are amended as follows.
(2) In regulation 2 (interpretation), in the definition of “relevant authority” in paragraph (b), for “Social Development” substitute “Communities”.
(3) In regulation 5 (recording, verification and holding, and forwarding, of claims etc. received by relevant authorities)27—
(a)
(a) in paragraph (3), in sub-paragraph (b)(ii), for “Social Development” substitute “Communities”, and
(b)
(b) in paragraph (6), in sub-paragraph (a)(ii), for “Social Development” substitute “Communities”.
Amendment of the Tax Credits (Residence) Regulations 2003
7.—(1) The Tax Credits (Residence) Regulations 200328are amended as follows.
(2) In regulation 3 (circumstances in which a person is treated as not being in the United Kingdom)29—
(a)
(a) in paragraph (4), for “Council Directive No 2004/38/EC” substitute “the Immigration (European Economic Area) Regulations 2016”30,
(b)
(b) for paragraph (5)(b)(ii) substitute—
“(ii)
“(ii) has a right to reside under paragraph (1) of regulation 16 of the Immigration (European Economic Area) Regulations 2016, but only in a case where the right exists under that regulation because the person satisfies the criteria in paragraph (5) of that regulation.”,
(c)
(c) after paragraph (5) insert—
“5A Paragraph (5)(b)(ii) does not apply to a person who is lawfully working in the United Kingdom and is a national of a State with which the European Union has concluded an agreement under Article 217 of the Treaty on the Functioning of the European Union31providing, in the field of social security, for the equal treatment of workers who are nationals of the signatory State and their families.”,
(d)
(d) in paragraph (7)—
(i) in sub-paragraph (b), for “Council Directive 2004/38/EC(rights of citizens of the European Union and their family members to move and reside freely within the territory of the Member States)” substitute “regulation 4(1)(a) or (b) of the Immigration (European Economic Area) Regulations 2016”,
(ii) in sub-paragraph (c), for “Article 7(3) of Council Directive 2004/38/EC” substitute “regulation 6(2) or (4) of the Immigration (European Economic Area) Regulations 2016”, and
(iii) in sub-paragraph (i), for “Council Directive 2004/38/EC” substitute “the Immigration (European Economic Area) Regulations 2016”, and
(e)
(e) in paragraph (8), for “Article 2 of Council Directive 2004/38/EC” substitute “regulation 7 of the Immigration (European Economic Area) Regulations 2016”.
Amendment of the Tax Credits (Official Error) Regulations 2003
8.—(1) The Tax Credits (Official Error) Regulations 200332are amended as follows.
(2) In regulation 2(1) (interpretation), in the definition of “official error”, in paragraph (c), for “Social Development” substitute “Communities”.
Amendment of the Tax Credits (Polygamous Marriages) Regulations 2003
9.—(1) The Tax Credits (Polygamous Marriages) Regulations 200333are amended as follows.
(2) In regulation 25A (which modifies regulation 9 of the Child Tax Credit Regulations 2002)34—
(a)
(a) for paragraph (a) substitute—
“(a)
“(a) in paragraphs (1), (3) and (5) for “either or both” (in each place they appear) substitute “any or all”;”, and
(b)
(b) omit paragraph (b).
Amendment of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003
10.—(1) The Child Benefit and Guardian’s Allowance (Administration) Regulations 200335are amended as follows.
(2) In regulation 9 (withdrawing claims)36—
(a)
(a) for paragraph (1) substitute—
“1 A person who has made a claim for child benefit or guardian’s allowance may withdraw it by giving notice—
(a) in writing to the Board,
(b) by telephone to the Board, or
(c) in such other manner as the Board may accept as sufficient in the...
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