Statutory Instruments

2002 No. 2008

TAX CREDITS

The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 _cross-notes

Made

30th July 2002

Coming into force in accordance with regulation 1

^M1 Whereas a draft of this instrument, which contains the first regulations made under section 13(2) of the Tax Credits Act 2002, has been laid before, and approved by resolution of, each House of Parliament:

^M2 Now, therefore, the Treasury, in exercise of the powers conferred upon them by sections 8(1) to (3), 13(2) and (3), 65(1) and (7) and 67 of the Tax Credits Act 2002 , hereby make the following Regulations:

Citation, commencement and effect _I1

1. —(1) These Regulations may be cited as the Tax Credits (Income Thresholds and Determination of Rates) 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 decisions on claims to be made, on 1st January 2003; and

(2) These Regulations shall have effect for the tax year beginning with 6th April 2003 and subsequent tax years.

Interpretation _cross-notes_I2

2. In these Regulations—

“the Act” means the Tax Credits Act 2002 ;
“the income threshold” has the meaning given by section 7(1)(a) of the Act;
“period of award” shall be construed in accordance with section 5 of the Act;
“the relevant income” has the meaning given by section 7(3) of the Act;
“tax year” means a period beginning with 6th April in one year and ending with 5th April in the next.

Manner in which amounts to be determined for the purposes of section 7(1)(a) of the Act _I3

3. —(1) This regulation prescribes the manner in which amounts are to be determined for the purposes of section 7(1)(a) of the Act.

(2) In the case of a person or persons entitled to working tax credit, the amount in relation to that tax credit is [^F1 £7,955 ^F1] .

(3) In the case of a person or persons entitled to child tax credit, the amount in relation to that tax credit is [^F2 £19,995. ^F2]

Social security benefits prescribed for the purposes of section 7(2) of the Act _I4

4. [^F3—(1)^F3][^F4 Subject to paragraph (2), ^F4] the following are social security benefits prescribed for the purposes of section 7(2) of the Act in relation to child tax credit and working tax credit—

(a) ^M3^,^M4 income support under Part 7 of the Social Security Contributions and Benefit Act 1992 other than income support to which a person is entitled only by virtue of regulation 6(2) and (3) of the Income Support (General) Regulations 1987 ;

(b) ^M5^,^M6 income support under Part 7 of the Social Security Contributions and Benefit (Northern Ireland) Act 1992 other than income support to which a person is entitled only by virtue of regulation 6(2) and (3) of the Income Support (General) Regulations (Northern Ireland) 1987 ;

(c) ^M7^,^M8 an income-based jobseeker’s allowance within the meaning of the Jobseekers Act 1995 or the Jobseekers (Northern Ireland) Order 1995 .

[^F5 (d) state pension credit within the meaning of the State Pension Credit Act 2002 or the State Pension Credit Act (Northern Ireland) 2002. ^F5]

[^F6 (e) an income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007. ^F6]

[^F7 (2) Paragraph (1) shall not apply in relation to working tax credit during the four-week period described in regulation 7D of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (ceasing to undertake work or working for less than 16 or 30 hours per week). ^F7]

[^F8 Amounts prescribed for the purposes of section 7(3) of the Act ^F8] _I5

[^F9 5. The amount prescribed—

(a) for the purposes of section 7(3)(a) and (b) of the Act is [^F10 £2,500 ^F10] ; and

(b) for the purposes of section 7(3)(c) and (d) of the Act is £2,500. ^F9]

Manner of determining the rate at which a person is, or persons are, entitled to a tax credit _I6

6. Regulations 7, 8 and 9 make provision as to the manner of determining the rate (if any) at which a person is, or persons are, entitled to a tax credit in any case where—

(a) the relevant income exceeds the income threshold; and

(b) his or their entitlement does not arise by virtue of section 7(2) of the Act.

Determination of rate of working tax credit _cross-notes_I7

7. —(1) In relation to a person or persons entitled to working tax credit, the rate shall be determined by finding the rate for each relevant period and, where necessary, adding together those rates.

(2) “Relevant period” means any part of the period of award throughout which—

(a) the elements of working tax credit (other than the child care element) to which the person or persons may be entitled, remain the same; and

(b) there is no relevant change of circumstances for the purposes of the child care element of working tax credit, within the meaning of regulation 16(1) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (change of circumstances for the purposes of child care element).

(3) The rate for each relevant period shall be found in accordance with the following steps—

Step 1 — finding the daily maximum rate for each element other than the child care element
For each element of the tax credit (other than the child care element) to be included in the case of the person or persons entitled to the tax credit, find the daily maximum rate using the following formula—

where— “MR” is the maximum rate in relation to that element for the tax year to which the claim for the tax credit relates;
“N1” is the number of days in that tax year.
Step 2 — finding the maximum rate for the relevant period for each element other than the child care element
For each element of the tax credit to be so included, find the amount produced by multiplying the daily maximum rate (found under Step 1 and rounded up to the nearest penny) by the number of days in the relevant period.
Step 3 — finding the income for the relevant period
Find the income for the relevant period by using the following formula—

where— “I” is the relevant income for the tax year to which the claim for the tax credit relates;
“N1” is the number of days in that tax year;
“N2” is the number of days in the relevant period.
Step 4 — finding the threshold for the relevant period
^F11^,^F12^,^F13^,^F14^,^F15^,^F16^,^F17 Find the threshold for the relevant period using the following formula—

where— “N1” is the number of days in that tax year;
“N2” is the number of days in the relevant period.
Step 5 — finding the amount of the reduction
Find the amount which is [^F18 41% ^F18] of the amount by which the income for the relevant period (found under Step 3 and rounded down to the nearest penny) exceeds the threshold for the relevant period (found under Step 4 and rounded up to the nearest penny).
Step 6 — reducing the elements of the tax credit (other than any child care element)
If the amount found under Step 5 (rounded down to the nearest penny) is less than or equal to the total of the amounts found under Step 2 for the elements of the tax credit, deduct the amount found under Step 5 (rounded down to the nearest penny) from the total of those amounts found under Step 2.
Step 7 — finding the actual weekly child care costs for the relevant period
Find the relevant child care charges for the relevant period in accordance with regulation 15 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.
Step 8 — finding the actual child care costs for the relevant period

Here N1 and N2 have the same meanings as in Step 3.
The result of this step is the amount of actual child care costs for the relevant period.
Step 9 — finding the prescribed maximum child care costs for the relevant period
Divide whichever of the maxima in regulation 20(3) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is applicable by 7, round the result up to the nearest penny and multiply the resulting figure by the number of days in the relevant period.
The result of this is the prescribed maximum child care costs for the relevant period.
Step 10 — finding the child care element for the period
Take the lesser of the results of Steps 8 and 9.
Multiply that figure by [^F19 70% ^F19] and round the result up to the nearest penny.
The result of this step is the maximum rate of the child care element for the relevant period.
Step 11 — reducing the elements of the tax credit (including any child care element)
If the amount found under Step 5 (rounded down to the nearest penny) exceeds the total of the amounts found under Step 2 for the elements of the tax credit—
(a)
deduct the excess from the amount found under Step 10 for any child care element; and

(b)
reduce the total of the amounts found under Step 2 for the other elements of the tax credit to nil.)
Step 12 — finding the rate for the relevant period
Add together—
(a)
the total of the amounts found under Step 2 for the elements of the tax credit (other than any child care element) after reduction in accordance with Step 6 or Step 11; and

(b)
the amount found under Step 10 for any child care element after any reduction in accordance with Step 11.

This is the rate for the relevant period.

(4) “Child care element” has the meaning given by section 12(2) of the Act.

Determination of rate of child tax credit _cross-notes_I8

8. —(1) In relation to a person or persons entitled to child tax credit, the rate shall be determined by finding the rate for each relevant period and, where necessary, adding together those rates.

(2) “Relevant period” means—

(a) in the case of a person or persons entitled to child tax credit only, any part of the period of award throughout which the maximum rate at which he or they may be entitled to the tax credit remains the same;

(b) in the case of a person or persons entitled to both child tax credit and working tax credit, any part of the period of award throughout which the maximum rate of child tax credit to which he or they may be entitled remains the same and both sub-paragraphs (a) and (b) of regulation 7(2) are met.

(3) The rate for each relevant period shall be found in accordance with the following steps—

Step 1 — finding the daily maximum rate for each element
For each element of the tax credit to be included in the case of the person or persons entitled to the tax credit, find the daily maximum rate using the following formula—

where— “MR” is the maximum rate in relation to that element for the tax year to which the claim for the tax credit relates;
“N1” is the number of days in that tax year.
Step 2 — finding the maximum rate for the relevant period for each element
For each element of the tax credit to be so included, find the amount produced by multiplying the maximum rate (found under Step 1 and rounded up to the nearest penny) by the number of days in the relevant period.
Step 3 — finding income for the relevant period
Find the income for the relevant period by using the following formula—

where— “I” is the relevant income for the tax year to which the claim for the tax credit relates;
“N1” is the number of days in that tax year;
“N2” is the number of days in the relevant period.
^F20^,^F21^,^F22^,^F23^,^F24^,^F25^,^F26^,^F27^,^F28^,^F29^,^F30^,^F31^,^F32^,^F33 Step 4 — finding the threshold for the relevant period
Find the amount produced by the following formula—

where— “N1” is the number of days in that tax year;
“N2” is the number of days in the relevant period.

The threshold for the relevant period is—
(a)
in the case of a person or persons entitled to child tax credit only, that amount;

(b)
in the case of a person or persons entitled to both child tax credit and working tax credit—
(i)
that amount; or

(ii)
if greater, the lowest amount of income for the relevant period (found under Step 3) which, disregarding regulation 9, would result in a determination in accordance with regulation 7 providing for no rate of working tax credit in his or their case for that period.
^F34 Step 5 — finding the amount of the reduction of the elements of the tax credit ...
Find the amount (if any) which is [^F35 41% ^F35] of the amount by which the income for the relevant period (found under Step 3 and rounded down to the nearest penny) exceeds the threshold for the relevant period (found under Step 4 and rounded up to the nearest penny).
^F34 Step 6 — reducing the elements of the tax credit ...
^F34 If the amount found under Step 5 (rounded down to the nearest penny) is less than the total of the amounts found under Step 2 for the elements of the tax credit ..., deduct the amount found under Step 5 (rounded down to the nearest penny) from the total of those amounts.
^F34 Step 7 — reducing the elements of the tax credit ... to nil
^F34 If the amount found under Step 5 (rounded down to the nearest penny) is equal to or exceeds the total of the amounts found under Step 2 for the elements of the tax credit ..., reduce the total of those amounts to nil.
^F36 ...
^F36 ...
^F36 ...
[^F37 Step 8 ^F37] — finding the rate for the relevant period
[^F37 The rate for the relevant period is the total of the amounts found under Step 2 for the elements of the tax credit after any reduction in accordance with Step 6 or Step 7. ^F37]

(4) “The family element” means the family element of child tax credit within the meaning given by section 9(3) of the Act.

[^F38 Cases where there is a reciprocal agreement

8A. —(1) This regulation applies where the United Kingdom is competent to pay family benefits in accordance with Article 39 of the Reciprocal Agreement with Ireland but where Ireland has primary competence for payment of those benefits.

(2) Where this regulation applies, child tax credit shall be paid at the rate according to the calculation set out in paragraph (4) of Article 39 of the Reciprocal Agreement with Ireland.

(3) Child tax credit shall be paid on a provisional basis where—

(a) Article 39(5) of the Reciprocal Agreement with Ireland applies;

(b) the United Kingdom is Party B in the circumstances set out under Article 40(1)(b) of the Reciprocal Agreement with Ireland; or

(c) the United Kingdom does not agree that it has primary competence for payment of family benefits where the child resides or the children reside in the United Kingdom and Article 63(2) of the Reciprocal Agreement with Ireland applies.

(4) In this regulation—

(a) “family benefits” has the meaning as set out in Article 3(1)(x) of the Reciprocal Agreement with Ireland; and

(b) “the Reciprocal Agreement with Ireland” means the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019. ^F38]

Cases in which there is no rate of tax credit _I9

9. —(1) In the case of a person or persons entitled to working tax credit only or child tax credit only, where the rate at which the person or persons would be entitled to the tax credit (as determined in accordance with regulation 7 or 8) would be less than £26.00, there is no rate in his or their case.

(2) In the case of a person or persons entitled to both working tax credit and child tax credit, where the total of the rates at which the person or persons would be entitled to the tax credits (as determined in accordance with regulations 7 and 8) would be less than £26.00, there are no rates in his or their case.

Jim Fitzpatrick

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

in force	Provision is in force
in force*	In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
italics	Defined term
_dfn	Defined term (alternative style)
gry bckgrd	the in-force status of the provision is complex, check the footnotes

footnote	commentary	in force status	related provisions	geo extent	insert/omit
C1	Regulations applied (with modifications) (N.I.) (coming into force in accordance with reg.1 of the amending Rule) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226) , reg. 1 , Sch. paras. 24-27
C2	Regulations applied (with modifications) (13.10.2014) by S.I. 2014/1230 , reg. 12A(2) , Sch. paras. 25-27 (as inserted by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626) , regs. 1(2) , 4(1) and as amended (29.6.2023) by The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543) , regs. 1(1) , 6(5)(b)-(d) )
C3	Reg. 2 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386) , regs. 1(2) , 17 , Sch. para. 30(a) (b)
C4	Reg. 7(3) Step 5 modified (8.3.2012) by Welfare Reform Act 2012 (c. 5) , ss. 76(1) , 150(1)(a) (with s. 76(2) (3) )
C5	Reg. 7(3) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386) , regs. 1(2) , 17 , Sch. para. 31(a) (b)
C6	Reg. 8(3) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386) , regs. 1(2) , 17 , Sch. para. 32(a) (b)
C7	Reg. 8(3) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386) , regs. 1(2) , 17 , Sch. para. 32(b)(i)
C8	Reg. 8(3) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386) , regs. 1(2) , 17 , Sch. para. 32(b)(ii)
F1	Sum in reg. 3(2) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247) , regs. 1(2) , 4(2)(a)				substituted
F2	Sum in reg. 3(3) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247) , regs. 1(2) , 4(2)(b)				substituted
F3	Reg. 4 renumbered as reg. 4(1) (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 17(1)				renumbered
F4	Words in reg. 4(1) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 17(1)				inserted
F5	Reg. 4(d) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815) , regs. 1 , 18				added
F6	Reg. 4(e) added (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879) , regs. 1(1) , 23			added: England, Wales and Scotland	added
F7	Reg. 4(2) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 17(2)				inserted
F8	Reg. 5 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Regulations 2012 (S.I. 2012/849) , regs. 1(1) , 4(2)				substituted
F9	Reg. 5 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Regulations 2012 (S.I. 2012/849) , regs. 1(1) , 4(3)				substituted
F10	Sum in reg. 5(a) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Income Thresholds and Determination of Rates) (Amendment) Regulations 2016 (S.I. 2016/393) , regs. 1(1) , 2(2)				substituted
F11	Reg. 7(3): Sum “£5,220” substituted for "£5,060" (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2005 (S.I. 2005/681) , regs. 1(1) , 4(3)				substituted
F12	Reg. 7(3): Sum “£6,420” substituted for “£5,220” (6.4.2008) by The Tax Credits Up-rating Regulations 2008 (S.I. 2008/796) , regs. 1(1) , 4(4)(a)				substituted
F13	Reg. 7(3): Sum “£6,530” substituted for “£6,420” (6.4.2020) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2020 (S.I. 2020/298) , regs. 1(2) , 4(3) (with reg. 1(3) )		this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F14	Reg. 7(3) : Sum “£6,565” substituted for “£6,530” (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 (S.I. 2021/156) , regs. 1(2) , 4(3)				substituted
F15	Reg. 7(3): Sum “£6,770” substituted for “£6,565” (6.4.2022) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022 (S.I. 2022/231) , regs. 1(2) , 4(3) (with reg. 1(4) )		this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F16	Reg. 7(3) : Sum "£7,995" substituted for "£6,770" (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247) , regs. 1(2) , 4(3)				substituted
F17	Reg. 7(3) Sum “£7,955” substituted for “£7,995” (16.4.2024) by The Tax Credits (Income Thresholds and Determination of Rates) (Amendment) Regulations 2024 (S.I. 2024/510) regs. 1, 2(2)				substituted
F18	Word in reg. 7(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Regulations 2012 (S.I. 2012/849) , regs. 1(1) , 4(4)				substituted
F19	Word in reg. 7(3) substituted (6.4.2011) by The Tax Credits Up-rating Regulations 2011 (S.I. 2011/1035) , regs. 1 , 4(4)				substituted
F20	Reg. 8(3): Sum "£13,910" substituted for “£13,230” (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2005 (S.I. 2005/681) , regs. 1(1) , 4(4)				substituted
F21	Reg. 8(3): Sum “£14,155” substituted for "£13,910" (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2006 (S.I. 2006/963) , regs. 1(1) , 4(3)				substituted
F22	Reg. 8(3): Sum "£14,495" substituted for “£14,155” (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2007 (S.I. 2007/828) , regs. 1(1) , 4(2)				substituted
F23	Reg. 8(3): Sum “£15,575” substituted for “£14,495” (6.4.2008) by The Tax Credits Up-rating Regulations 2008 (S.I. 2008/796) , regs. 1(1) , 4(5)(a)				substituted
F24	Reg. 8(3): Sum "£16,040" substituted for “£15,575” (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2009 (S.I. 2009/800) , regs. 1(1) , 4(3)				substituted
F25	Reg. 8(3): Sum “£16,190” substituted for “£16,040” (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2010 (S.I. 2010/981) , regs. 1(1) , 4(3)				substituted
F26	Reg. 8(3): Sum “£15,860” substituted for “£16,190” (6.4.2011) by The Tax Credits Up-rating Regulations 2011 (S.I. 2011/1035) , regs. 1 , 4(5)(a)				substituted
F27	Reg. 8(3): Sum “£15,910” substituted for “£15,860” (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating, etc. Regulations 2013 (S.I. 2013/750) , regs. 1(1) , 4(4)				substituted
F28	Reg. 8(3): Sum “£16,010” substituted for “£15,910” (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Regulations 2014 (S.I. 2014/845) , regs. 1(1) , 4(3)				substituted
F29	Reg. 8(3): Sum “£16,105” substituted for “£16,010” (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Regulations 2015 (S.I. 2015/451) , regs. 1(1) , 4(3)				substituted
F30	Reg. 8(3): Sum “£16,385” substituted for “£16,105” (6.4.2020) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2020 (S.I. 2020/298) , regs. 1(2) , 4(4) (with reg. 1(3) )		this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F31	Reg. 8(3) : Sum “£16,480” substituted for “£16,385” (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 (S.I. 2021/156) , regs. 1(2) , 4(4)				substituted
F32	Reg. 8(3) : Sum “£17,005” substituted for “£16,480” (6.4.2022) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022 (S.I. 2022/231) , regs. 1(2) , 4(4) (with reg. 1(4) )		this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.		substituted
F33	Reg. 8(3): Sum “£19,995” substituted for “£17,005” (6.4.2024) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I.) 2024/247 regs. 1(2), 4(4)				substituted
F34	Words in reg. 8(3) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Tax Credits Up-rating Regulations 2012 (S.I. 2012/849) , regs. 1(1) , 4(5)(a)				omitted
F35	Word in reg. 8(3) substituted (6.4.2011) by The Tax Credits Up-rating Regulations 2011 (S.I. 2011/1035) , regs. 1 , 4(5)(b)				substituted
F36	Words in reg. 8(3) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Tax Credits Up-rating Regulations 2012 (S.I. 2012/849) , regs. 1(1) , 4(5)(b)				omitted
F37	Words in reg. 8(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Regulations 2012 (S.I. 2012/849) , regs. 1(1) , 4(5)(c)				substituted
F38	Reg. 8A inserted (coming into force in accordance with reg. 1(2)(b) of the amending S.I.) by The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/713) , reg. 5 (see S.I . 2019/622, art. 1 and S.I. 2019/128 , reg. 1(2) ); 2020 c. 1 , Sch. 5 para. 1(1)	this amendment (inserted text) is marked as yet to come into force, see the commentary.			inserted
I1	Reg. 1 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
I2	Reg. 2 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
I3	Reg. 3 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
I4	Reg. 4 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
I5	Reg. 5 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
I6	Reg. 6 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
I7	Reg. 7 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
I8	Reg. 8 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
I9	Reg. 9 in force (1.8.2002) for specified purpose and in force (1.1.2003) for further specified purpose, otherwise (6.4.2003) for all other purposes.
M1	2002 c.21 . The first exercise of the power contained in section 13(2) is subject to approval by resolution of each House of Parliament by virtue of section 66(2)(c).
M2	Section 67 is cited because of the meaning it ascribes to “prescribed”.
M3	1992 c.4 .
M4	S.I. 1987/1967 . Regulation 6 was renumbered paragraph (1) of that regulation and paragraphs (2) and (3) of that regulation were added by regulation 2(3) of S.I. 1999/2556 .
M5	1992 c.7 .
M6	S.R. 1987 No. 459 . Regulation 6 was renumbered paragraph (1) of that regulation and paragraphs (2) and (3) of that regulation were added by regulation 2(3) of S.R. 1999 No. 381 .
M7	1995 c.18 .
M8	S.I. 1995/2705 (N.I. 15) .

Defined Term	Section/Article	ID
Child care element	reg. 7.	def_3a0b65fdca
family benefits	reg. 8A.	def_34660a06db
MR	reg. 7.	def_0506c32f1f
MR	reg. 8.	def_61b83f9c01
period of award	reg. 2.	def_4501798194
Relevant period	reg. 7.	def_3142688879
Relevant period	reg. 8.	def_98b606b601
tax year	reg. 2.	def_96a334d3f9
the Act	reg. 2.	def_d9dfc8f8f5
The family element	reg. 8.	def_6b80f54fe0
the income threshold	reg. 2.	def_c28461b685
the Reciprocal Agreement with Ireland	reg. 8A.	def_66d6fbb55d
the relevant income	reg. 2.	def_efa466553c

2002 No. 2008

The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 cross-notes

Citation, commencement and effect I1

Interpretation cross-notesI2

Manner in which amounts to be determined for the purposes of section 7(1)(a) of the Act I3

Social security benefits prescribed for the purposes of section 7(2) of the Act I4

[F8 Amounts prescribed for the purposes of section 7(3) of the Act F8] I5

Manner of determining the rate at which a person is, or persons are, entitled to a tax credit I6

Determination of rate of working tax credit cross-notesI7

Determination of rate of child tax credit cross-notesI8

[F38 Cases where there is a reciprocal agreement

Cases in which there is no rate of tax credit I9

Status of changes to instrument text