Citation and commencement

1. These regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2010 and shall come into force on 6th April 2010.

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

2.The Tax Credits (Definition and Calculation of Income) Regulations 2002( 4 ) are amended as follows.

3. In regulation 2(2) (interpretation) after the definition of “registered pension scheme”( 5 ) insert—

“Saving Gateway account” has the meaning given by section 1 of the Saving Gateway Accounts Act 2009( 6 );”.

4. In regulation 10 (investment income) after item 13 of Table 4 insert—

5. —(1)Regulation 19 (general disregards in the calculation of income) is amended as follows.

(2) In item 3 of Table 6—

(a) immediately preceding paragraph (a)(iii) omit the word “or” and insert—

“ (iia) an employment programme specified in regulation 75(1)(a)(ii)(dd) of the JSA Regulations ( 7 ) (Community Task Force); ” , and

(b) after paragraph (a)(iii) insert—

“ or

(iv) the Backing Young Britain programme pursuant to arrangements made under section 2 of the Employment Act ( 8 ) ; ” .

(3) In item 2 of Table 7—

(a) omit the word “or” immediately preceding paragraph (d)(iv),

(b) in paragraph (d)(iv)( 9 ) for “Jobseeker’s Allowance Regulations 1996” substitute “JSA Regulations”,

(c) immediately preceding paragraph (e)( 10 ) insert—

“ (v) the Community Task Force specified in regulation 75(1)(a)(ii)(dd) of the JSA Regulations; or ” , and

(d) in paragraph (e) for “Jobseeker’s Allowance Regulations (Northern Ireland) 1996” substitute “JSA (NI) Regulations”( 11 ).

Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

6. —(1)The Tax Credits (Claims and Notifications) Regulations 2002( 12 ) are amended as follows.

7. —(1) Amend regulation 11 (circumstances in which claims are treated as made) as follows.

(2) In paragraph (2) before “both persons” insert “either person or”.

(3) Amend paragraph (3) as follows—

(a) in sub-paragraph (a) for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice” and for “preceding that date” substitute “following the period to which the section 17 notice relates”,

(b) delete sub-paragraph (aa),

(c) in sub-paragraph (b)—

(i) for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice”,

(ii) after “6th April” omit “next”,

(iii) for “the end of the tax year to which the claim relates” substitute “the period to which the section 17 notice relates”,

(d) in sub-paragraph (c)—

(i) for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice”,

(ii) for “31st January next following the end of the tax year to which the claim relates” substitute “31st January in the tax year following the period to which the section 17 notice relates”,

(iii) for “on 6th April preceding the date on which the declaration is made” substitute “on 6th April following the period to which the section 17 notice relates”.

(4) In paragraph (4)—

(a) at the end of sub-paragraph (a) omit “or”,

(b) after sub-paragraph (b) insert—

“ ; or

(c) in the case where the response to the notice referred to in paragraph (2) specifies that such response is not to be treated as a new claim for the tax year beginning 6th April following the period to which the section 17 notice relates. ” .

8. —(1) Amend regulation 12(7) as follows.

(2) Omit the word “or” immediately preceding sub-paragraph (b).

(3) After sub-paragraph (b) insert—

“ ; or

(c) in the case where the person or persons making a statement described in paragraph (4) state that it is not to be treated as a new claim for tax credit in respect of the tax year beginning 6th April following the period to which the section 17 notice relates. ” .

9. In regulation 13(2) after “one member of a couple is treated by” insert “regulation 11 or”.

Amendment of the Tax Credits (Payments by the Commissioners) Regulations 2002

10. —(1)The Tax Credits (Payments by the Commissioners) Regulations 2002( 13 ) are amended as follows.

(2) In regulation 11(1) (postponement of payment) for “paragraphs (2) and (3)” substitute “paragraphs (2), (2A), (3) and (3A)”.

(3) After regulation 11(2) insert—

“ (2A) The circumstances specified in this paragraph are where—

(a) a notice in writing has been given by the Commissioners to a person to notify a bank account or other account to which the Commissioners may make payment of a tax credit or element to which the person is entitled;

(b) a period of eight weeks has elapsed since the day on which the Commissioners gave their notice; and

(c) no bank account or other account has been notified to the Commissioners pursuant to their notice. ” .

(4) After regulation 11(3) insert—

“ (3A) The circumstances specified in this paragraph are where—

(a) a notice under section 16(3) of the Tax Credits Act 2002 has been issued to the person, or either or both of the persons, to whom the tax credit or element was awarded, and

(b) such person or persons have not provided the information or evidence requested in that notice by the date specified in such notice ” .

(5) After regulation 11(6) insert—

“ (7) The postponement of payment pursuant to the circumstances specified in paragraph (2A) shall cease at the earlier of the time when—

(a) a bank account or other account is notified to the Commissioners; or

(b) the entitlement to the tax credit or element ceases in accordance with regulation 14. ” .

(6) For regulation 14(1) substitute—

“ (1) Subject to paragraph (3), where—

(a) payment of a tax credit or element is postponed pursuant to the circumstances specified in regulation 11(2A), and

(b) before the relevant time determined in accordance with this regulation, no bank account or other account is notified to the Commissioners by the person to whom a tax credit or element would have been paid if payment of it had not been postponed,

that person shall cease to be entitled to the tax credit or element for the remainder of the period of the award ( 14 ) beginning on the day from which the Commissioners decide to postpone payment. ” .

(7) Omit regulation 14(2) and (4).

(8) Before regulation 14(5) insert—

“ (4A) Subject to paragraphs (4C) and (4E), the relevant time is the earlier of—

(a) three months after the time when the Commissioners decide to postpone payment of a tax credit or element; or

(b) immediately after the end of the relevant tax year ( 15 ) .

(4B) This paragraph applies where, before the time determined in accordance with paragraph (4A), the person entitled to payment of the tax credit or element—

(a) requests from the Commissioners authority to open an account for which such authority is required; and

(b) provides sufficient information from which the Commissioners can give that authority.

(4C) Subject to paragraph (4E), where paragraph (4B) applies, the relevant time is the later of—

(a) the time determined in accordance with paragraph (4A); and

(b) the expiry of the period of 3 weeks from the day on which the Commissioners give their authority following a request described in paragraph (4B)(a).

(4D) This paragraph applies where a person to whom a notice described in regulation 11(2A)(a) has been given has a reasonable excuse—

(a) for not being able to take all necessary steps to obtain a bank account or other account before a time determined in accordance with paragraphs (4A) or (4C), or

(b) for not being able to notify to the Commissioners the bank account or other account before a time determined in accordance with paragraphs (4A) or (4C).

(4E) Where paragraph (4D) applies, the relevant time is the later of—

(a) the time determined in accordance with paragraph (4A);

(b) where paragraph (4B) applies, the time determined in accordance with paragraph (4C); and

(c) the date by which the account can reasonably be expected to be notified to the Commissioners. ” .

Amendment of the Tax Credits (Official Error) Regulations 2003

11.The Tax Credits (Official Error) Regulations 2003( 16 ) are amended as follows.

12. —(1) In regulation 2(1) (interpretation) omit the definition of “tax year”.

(2) In regulation 3(3) (decision) for “the end of the tax year to which the decision relates” substitute “the date of the decision”.

Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

13.The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 17 ) are amended as follows.

14. In regulation 14(4)(b) (relevant child care charges) for “a local authority in Scotland” substitute “a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994”( 18 ).

15. —(1) Amend paragraph 9 of Part 1 of Schedule 1 (disability which puts a person at a disadvantage in getting a job) as follows.

(2) In sub-paragraph (b) for “the Local Government (Scotland) Act 1994” substitute “section 2 of the Local Government etc. (Scotland) Act 1994”.

(3) In sub-paragraph (c) after “certified as blind” insert “or partially sighted” and after “is registered as blind” insert “or partially sighted”.

Amendment of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002

16.The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002( 19 ) are amended as follows.

17. —(1) At the beginning of regulation 4 (social security benefits prescribed for the purposes of section 7(2) of the Tax Credits Act 2002) make the existing provision paragraph (1) and insert at the commencement of that paragraph “Subject to paragraph (2),”.

(2) After paragraph (1) of regulation 4 insert—

“ (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) ( 20 ) . ” .

(3) In step 10 of regulation 7(3) (determination of rate of working tax credit) for “70%” substitute “80%”.

Amendment of the Child Tax Credit Regulations 2002

18.The Child Tax Credit Regulations 2002( 21 ) are amended as follows.

19. Amend regulation 8(2)(b)(ii) (prescribed conditions for a disabled or severely disabled child or qualifying young person) as follows—

(a) after “certified as blind” insert “and in consequence is registered as blind”,

(b) for “a local government area (as defined in the Local Government etc (Scotland) Act 1994)” substitute “a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994”.