This Statutory Instrument has been made, in part, as a consequence of a defect in S.I. 2020/1505 and is being issued free of charge to all known recipients of that Statutory Instrument.
Statutory Instruments
2021 No. 495
Social Security
Tax Credits
The Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021
Made
21st April 2021
Laid before Parliament
22nd April 2021
Coming into force
13th May 2021
Citation, commencement and effect
(2) Regulations 2 and 3 have effect in relation to claims for child benefit made on or after 13th May 2021.
Amendment of the Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000
2. —(1)The Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000( 4 ) are amended as follows.
(2) In regulation 2 (persons not excluded from specified benefits under section 115 of the Immigration and Asylum Act 1999), for paragraph (3A) substitute—
“ (3A) For the purposes of entitlement to child benefit under the Contributions and Benefits Act ( 5 ) , a person—
(a) who is lawfully working in Great Britain; and
(b) who is a national of a State with which the United Kingdom has concluded an agreement which replaces, in whole or in part, an agreement under Article 217 of the Treaty on the Functioning of the European Union ( 6 ) which makes provision for the receipt of family allowances for members of their family who are legally resident in the United Kingdom,
is a person to whom section 115 of the Act ( 7 ) does not apply. ” .
Amendment of the Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000
3. —(1) In so far as they relate to child benefit, the Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000( 8 ) are amended as follows.
(2) In regulation 2 (persons not excluded from specified benefits under section 115 of the Act), for paragraph (3A) substitute—
“ (3A) For the purposes of entitlement to child benefit under the Contributions and Benefits Act ( 9 ) , a person—
(a) who is lawfully working in Northern Ireland; and
(b) who is a national of a State with which the United Kingdom has concluded an agreement which replaces, in whole or in part, an agreement under Article 217 of the Treaty on the Functioning of the European Union which makes provision for receipt of family allowances for members of their family who are legally resident in the United Kingdom,
is a person to whom section 115 of the Act ( 10 ) does not apply. ” .
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
4. —(1)The Tax Credits (Definition and Calculation of Income) Regulations 2002( 11 ) are amended as follows.
(2) In table 6 of regulation 19 (general disregards in the calculation of income), after item 40 insert—
| “ 41. A payment made under the Covid-19 support scheme: working households receiving tax credits ( 12 ) . ” . |
David Rutley
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
21st April 2021
1999 c. 33 . Section 115 was relevantly amended by paragraph 21 of Schedule 4 to the Tax Credits Act 2002 (c. 21) . Section 115(5) defines “ prescribed ” in relation to child benefit as meaning “prescribed by regulations made by the Treasury”.
1992 c. 4 . Section 175(3) is applied by virtue of section 115(7) of the Immigration and Asylum Act 1999 (c. 33) .
2002 c. 21 . Part 1 of the Tax Credits Act 2002 was repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) subject to savings provided for in article 3 of S.I. 2019/167 (C. 6) .
S.I. 2000/636 (“ the principal Regulations ”) amended by regulation 2 of S.I. 2020/1505 (regulation 2(2)(b) inserted paragraph (3A) into regulation 2 of the principal Regulations); there are other amending instruments but none is relevant.
“The Contributions and Benefits Act” is defined in regulation 1 of the principal Regulations as meaning the Social Security Contributions and Benefits Act 1992.
OJ C 202, 7.6.2016.
“The Act” is defined in regulation 1 of the principal Regulations as meaning the Immigration and Asylum Act 1999.
S.R. 2000 No.71 (“ the Northern Ireland principal Regulations ”) amended by regulation 3 of S.I. 2020/1505 (regulation 3(2) inserted paragraph (3A) into regulation 2); there are other amending instruments but none is relevant. This instrument only amends S.R. 2000 No. 71 in relation to child benefit.
“The Contributions and Benefits Act” is defined in regulation 1 of the Northern Ireland principal Regulations as meaning the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) .
“The Act” is defined in regulation 1 of the Northern Ireland principal Regulations as meaning the Immigration and Asylum Act 1999.
SI. 2002/2006 , amended by S.I. 2020/1515 (regulation 3(3)(d) inserted item 40); there are other amending instruments but none is relevant.
The scheme was established under a direction made under section 76 of the Coronavirus Act 2020 (c. 7) . A copy of the direction can be found at https://www.gov.uk/government/publications/treasury-direction-made-under-section-76-of-the-coronavirus-act-2020 . A hard copy can be obtained by writing to HM Treasury, 1 Horse Guards Road, Westminster, London, SW1A 2 HQ.