Regulation 7 of this Statutory Instrument corrects an error in S.I. 2002/2173 and is being issued free of charge to all known recipients of that Statutory Instrument.
Statutory Instruments
2022 No. 555
Social Security
Tax Credits
The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022
Made
18th May 2022
Laid before Parliament
19th May 2022
Coming into force
9th June 2022
The Treasury, in exercise of the powers conferred by sections 142(2), 147(1) and 175 of the Social Security Contributions and Benefits Act 1992( 1 ), sections 138(2) and 143(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ), and sections 10(2), 12(3) and (4), 65(1) and (7) and 67 of the Tax Credits Act 2002( 3 ), make regulations 1, 4, 5, 7 and 8 and the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 21(1), 22(2) and (3), 79(2A) and (4) and 84 of the Social Security Act 1998( 4 ), articles 2, 21(1), 22(2) and (3) and 74(2A) of the Social Security (Northern Ireland) Order 1998( 5 ), section 5(1)(i), (2)(a) and (g) of the Social Security Administration Act 1992( 6 ), section 5(1)(j), (2)(a) and (g) of the Social Security Administration (Northern Ireland) Act 1992( 7 ) sections 4(1)(b), 6, 65(2) and (7) and section 67 of the Tax Credits Act 2002 make regulations 1, 2, 3 and 6.
Citation and commencement
1. These Regulations may be cited as the Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 and will come into force on 9th June 2022.
Amendment of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003
2. —(1)The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 are amended as follows( 8 ).
(2) In regulation 18 (suspension in prescribed cases), at paragraph (2)—
(a) for the “.” at the end of sub-paragraph (e) substitute “;” ; and
(b) after sub-paragraph (e) insert—
“ (f) no details of a bank account or other account have been provided by a person who is in receipt of the benefit or allowance by means other than a direct credit transfer and that person has been requested by the Board under regulation 23 of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 ( 9 ) to provide details of an account into which the benefit or allowance can be paid. ” .
(3) In regulation 19 (provision of information or evidence), at paragraph (1)—
(a) for the “.” at the end of sub-paragraph (b) substitute “; or” ; and
(b) after sub-paragraph (b) insert—
“ (c) suspended under regulation 18. ” .
Amendment of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003
3. —(1)The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003( 10 ) are amended as follows.
(2) In regulation 23 (Information to be given and changes to be notified), after paragraph (3), insert—
“ (3A) Where a person is in receipt of a benefit or allowance by means other than a direct credit transfer, in accordance with regulation 17, that person must, if required, within such time as the Board may determine, provide details of a bank or other account to which payment can be made. ” .
Amendment of the Child Benefit (General) Regulations 2006
4. —(1)The Child Benefit (General) Regulations 2006( 11 ) are amended as follows.
(2) In regulation 7 (Qualifying young person: terminal dates)—
(a) in paragraph (2)—
(i) for all the text before “Case 1” substitute—
“ (2) The condition is that the period found in accordance with Cases 1 and 2 has not expired in that person’s case ” , and
(ii) omit the text from “Case 3” to “that person attains that age.”; and
(b) omit paragraph (4).
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
5. —(1)The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 12 ) are amended as follows.
(2) In regulation 4 (Entitlement to basic element of Working Tax Credit: qualifying remunerative work) at paragraph (1A)—
(a) omit sub-paragraph (c);
(b) omit sub-paragraph (da).
(3) Omit regulation 7D(3) (Ceasing to undertake work or working for less than 16, 24 or 30 hours per week).
(4) Omit regulation 7E (Alteration in hours worked due to coronavirus).
(5) In regulation 10 (30 hour element)—
(a) in paragraph (1), omit the words “, except where paragraph (4) applies”, and
(b) omit paragraphs (4) and (5).
(6) In regulation 14 (Child care element)—
(a) in paragraph (1A)(d), for “Article 5(3)(d) of the Tax Credits (Approval of Child Care Providers)(Wales) Scheme 2007” substitute, “Article 5(2)(d) of The Approval of Home Childcare Providers (Wales) Scheme 2021( 13 )”;
(b) in paragraph (1B)(c), in the definition of “foster parent”—
(i) in the definition for England in sub-paragraph (i), for “the Fostering Services Regulations 2002” substitute “the Care Planning, Placement and Case Review (England) Regulations 2010( 14 )” ;
(ii) in the definition for Wales in sub-paragraph (ii) for “the Fostering Service (Wales) Regulations 2003”, substitute “the Care Planning, Placement and Case Review (Wales) Regulations 2015( 15 )” ;
(c) in paragraph (2)(f)(vii), omit the words “the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 or”, and
(d) in paragraph (2D)(b), omit the words “the Tax Credits (Approval of Child Care Providers)(Wales) Scheme 2007 or”.
Amendment of the Tax Credits (Claims and Notifications) Regulations 2002
6. —(1)The Tax Credits (Claims and Notifications) Regulations 2002( 16 ) are amended as follows.
(2) In regulation 2 (interpretation) omit the definitions of “Coronavirus Job Retention Scheme” and “critical worker”.
(3) In regulation 11 (circumstances in which claims to be treated as – notices containing provision under section 17(2)(a), 4(a) or 6(a) of the Act) in paragraph (3)—
(a) at the end of sub-paragraph (b) insert “or” ;
(b) at the end of sub-paragraph (c) for “; or” substitute “.” , and
(c) omit sub-paragraph (d).
(4) In regulation 21 (increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification), omit paragraph (4).
(5) Omit regulation 21A (Coronavirus – date of notification – cases where change of circumstances which may decrease the rate at which a person is, or persons are, entitled to tax credit or mean entitlement to that tax credit ceases).
(6) In regulation 25 (Date of notification – cases where change of circumstances which may increase the maximum rate), omit paragraph (4).
(7) Omit regulation 25A (Coronavirus – date of notification – cases where change of circumstances may increase the maximum rate).
(8) In regulation 26 (Date of notification – disability element and severe disability element of working tax credit) omit paragraph (4).
(9) In regulation 26A (Date of notification – disability element where child is disabled or severely disabled), omit paragraph (5).
(10) Omit regulation 26B (Coronavirus – date of notification of disability).
Amendments of the Tax Credits (Payments by the Commissioners) Regulations 2002
7. —(1)The Tax Credits (Payments by the Commissioners) Regulations 2002( 17 ) are amended as follows.
(2) In regulation 3 in paragraph (5)(a), for “nineteen” substitute “twenty” .
Revocation
Michael Tomlinson
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
18th May 2022
Justin Holliday
Myrtle Lloyd
Two of the Commissioners for Her Majesty’s Revenue and Customs
18th May 2022
1992 c. 4 . The powers of the Secretary of State under section 142 were transferred to the Treasury by section 49(1)(b) of the Tax Credits Act 2002 (c. 21) . Section 142 was substituted by section 1(2) of the Child Benefit Act 2005 (c. 6) . Section 147 is cited for the definition of “prescribed” which means “prescribed by regulations”. Section 175(1) was amended by paragraph 29(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) .
1992 c. 7 . Section 138 was substituted by section 2(2) of the Child Benefit Act 2005 (c. 6) . Section 143 is cited for the definition of “prescribed” which means “prescribed by regulations”.
2002 c .21. Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by section 147 of and Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) with effect from 1st February 2019, as appointed by Article 2 of S.I. 2019/167 , subject to savings provided by article 3 of that instrument. Section 67 is cited for the definition of “prescribed” which means “prescribed by regulations”.
1998 c. 14 . The powers of the Secretary of State under this Act, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) and 2(e) of the Tax Credits Act 2002 (c. 21) . By section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11) , the powers and functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs. Section 84 is cited for the definition of “prescribe” which means “prescribe by regulations”.
1998/1506 . The powers of the Department for Social Development under this Order, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) and (2)(f) of the Tax Credits Act 2002 (c. 21) . By section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11) , the powers and functions of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs.
1992 c. 5 , to which there are amendments not relevant to these Regulations.
1992 c. 8 , to which there are amendment not relevant to these Regulations.
S.I. 2003/916 . Regulation 18 was amended by paragraph 220 S.I. 2008/2683 .
S.I. 2003/492 , to which there are amendments not relevant to these Regulations.
S.I. 2006/223 , amended by S.I. 2021/630 . There are other amending instruments but none are relevant.
S.I. 2002/2005 . Regulation 4(1A)(da) was inserted by S.I 2012/848 . Regulation 4(4)(c) was inserted by S.I. 2020/534 and amended by S.I. 2020/1515 . Regulation 7D(3) was inserted by S.I. 2020/534 ,. Regulation 7E was inserted by S.I. 2020/534 . Regulation 10(1) was amended by S.I. 2020/534 . Regulation 14(1A)(d) was inserted by S.I. 2007/824 and amended by S.I. 2009/2887 . Regulation 14(1B)(c) was inserted by S.I. 2009/2887 .
The Approval of Home Childcare Providers (Wales) Scheme 2021 was established under section 60 of the Government of Wales Act 2006 (c. 32) .
S.I. 2002/2014 . The definitions of “Coronavirus Job Retention Scheme” and “critical worker” were inserted into regulation 2 by S.I. 2020/534 . Regulation 11(3)(d) was inserted by S.I. 2015/669 . Regulation 21(4) was inserted by S.I. 2020/534 .
S.I. 2002/2173 . Regulation 3 was amended by S.I. 2003/723 ; 2004/1241 ; 2005/2200 and 2005/2919 . Regulation 21A was inserted by S.I. 2020/534 . Regulation 25(4) was inserted by S.I. 2020/534 . Regulation 25A was inserted by S.I. 2020/534 . Regulation 26(4) was inserted by S.I. 2020/534 . Regulation 26A was inserted by S.I. 2004/762 and amended by S.I. 2009/697 , 2012/848 , 2013/388 , 2013/591 , 2015/669 , 2020/297 and 2020/534 .