The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003

Made: 24th March 2003

Coming into operation in accordance with regulation 1

The Department for Social Development, in exercise of the powers conferred on it by sections 22(5), 122(1)(a) and (d), 123(1)(e), 131(1), 132(1), (3) and (4), 134(1)(a), (2) and (4) and 171(1) and (3) to (5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00001], sections 1(1C) and 165(1) of the Social Security Administration (Northern Ireland) Act 1992[^f00002] and Articles 6(5), 14, 15(2) and 36(2) of the Jobseekers (Northern Ireland) Order 1995[^f00003], and now vested in it[^f00004], and of all other powers enabling it in that behalf, with the consent of the Department of Finance and Personnel[^f00005] in so far as regulation 4 and Schedule 3 is concerned, and after agreement by the Social Security Advisory Committee that proposals in respect of that regulation and that Schedule should not be referred to it[^f00006], hereby makes the following Regulations:

Citation, commencement and interpretation

1

• (1) These Regulations may be cited as the Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003 and this regulation shall come into operation on 1st April 2003.

• (2) Subject to paragraph (5), in a case where a claimant for income support –

• (a) has a child or young person who is a member of his family for the purposes of his claim for income support, and

• (b) is awarded, or his partner is awarded, a child tax credit for a period beginning before 6th April 2004,

regulation 6 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day from which that award of child tax credit begins and regulation 2 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.

• (3) Subject to paragraph (5), in a case where a claimant for income support –

• (a) has a child or young person who is a member of his family for the purposes of his claim for income support, and

• (b) has not been awarded, or his partner has not been awarded, a child tax credit for a period beginning before 6th April 2004,

regulations 2 and 6 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day on which his, or his partner's, award of child tax credit begins.

• (4) Subject to paragraph (5), in a case where paragraph (2)(a) or (3)(a) does not apply to a claimant for income support, regulation 2 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.

• (5) The provisions in –

• (a) paragraphs 10(b) and (c), 20(b), 23(a) and 24(a) of Schedule 1 and regulation 2 insofar as it relates to those paragraphs shall have effect in relation to any particular claimant for income support from the first day of the first benefit week to commence for the claimant on or after 7th April 2003, and

• (b) paragraph 19 of Schedule 1 and regulation 2 insofar as it relates to that paragraph shall come into operation on 7th April 2003.

• (6) Subject to paragraph (9), in a case where a claimant for a jobseeker’s allowance –

• (a) has a child or young person who is a member of his family for the purposes of his claim for jobseeker’s allowance, and

• (b) is awarded, or his partner is awarded, a child tax credit for a period beginning before 6th April 2004,

regulation 7 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day from which that award of child tax credit begins and regulation 3 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.

• (7) Subject to paragraph (9), in a case where a claimant for a jobseeker’s allowance –

• (a) has a child or young person who is a member of his family for the purposes of his claim for jobseeker’s allowance, and

• (b) has not been awarded, or his partner has not been awarded, a child tax credit for a period beginning before 6th April 2004,

regulations 3 and 7 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day on which his, or his partner's, award of child tax credit begins.

• (8) Subject to paragraph (9), in a case where paragraph (6)(a) or (7)(a) does not apply to a claimant for jobseeker’s allowance, regulation 3 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.

• (9) Paragraphs 10(b), 20(b) and (e), 23(a) and 24(a) of Schedule 2 and regulation 3 insofar as it relates to those paragraphs shall have effect in relation to any particular claimant for jobseeker’s allowance from the first day of the first benefit week to commence for the claimant on or after 7th April 2003.

• (10) The provisions in –

• (a) paragraph 6 of Schedule 4 and regulation 5 insofar as it relates to that paragraph shall come into operation on 1st April 2003 immediately before the coming into operation of paragraph 5 of Schedule 2 to the Income-Related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003[^f00007],

• (b) paragraph 5 of Schedule 4 and regulation 5 insofar as it relates to that paragraph shall come into operation on 1st April 2003, and

• (c) the remaining paragraphs of Schedule 4 and regulation 5 insofar as it relates to those paragraphs and regulation 4 and Schedule 3 shall come into operation on 7th April 2003.

• (11) In paragraphs (2) to (5) and regulation 6, the expressions “benefit week”[^f00008], “claimant” and “partner” have the same meaning as in regulation 2(1) of the Income Support Regulations and in paragraphs (6) to (9) and regulation 7, the expressions “benefit week”[^f00009] and “partner”[^f00010] have the same meaning as in regulation 1(2) of the Jobseeker’s Allowance Regulations.

• (12) In these Regulations –

• “the Housing Benefit Regulations” means the Housing Benefit (General) Regulations (Northern Ireland) 1987[^f00011];

• “the Income Support Regulations” means the Income Support (General) Regulations (Northern Ireland) 1987[^f00012], and

• “the Jobseeker’s Allowance Regulations” means the Jobseeker’s Allowance Regulations (Northern Ireland) 1996[^f00013].

• (13) The Interpretation Act (Northern Ireland) 1954[^f00014] shall apply to these Regulations as it applies to an Act of the Assembly.

Amendment of the Income Support Regulations

2

The Income Support Regulations shall be amended in accordance with Schedule 1 and references in that Schedule to regulations and Schedules are to regulations of and Schedules to those Regulations.

Amendment of the Jobseeker’s Allowance Regulations

3

The Jobseeker’s Allowance Regulations shall be amended in accordance with Schedule 2 and references in that Schedule to regulations and Schedules are to regulations of and Schedules to those Regulations.

Amendment of the Housing Benefit Regulations

4

The Housing Benefit Regulations shall be amended in accordance with Schedule 3 and references in that Schedule to regulations and Schedules are to regulations of and Schedules to those Regulations.

Other miscellaneous consequential amendments

5

The consequential amendments to the regulations specified in Schedule 4 shall have effect.

Income support – transitional arrangements

6

• (1) In the case of a claimant for income support who makes a claim, or whose partner makes a claim, for a child tax credit, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child tax credit to which he, or his partner, is entitled for the period specified in paragraph (3).

• (2) In a case where a claimant for income support –

• (a) has a child or young person who is a member of his family for the purposes of his claim for income support, and

• (b) is, or has a partner who is, aged not less than 60,

the Department shall, in the first benefit week in which his, or his partner's, award of child tax credit begins during the period specified in paragraph (3), disregard from his income an amount equivalent to the amount of child tax credit to which he is entitled.

• (3) For the purposes of paragraphs (1) and (2), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003, or the date the award of child tax credit begins if later, and ends on the day before the first day of the first benefit week to commence for that claimant on or after 6th April 2004.

• (4) In the case of a claimant for income support who applies for an applicable amount under regulation 17 or 18 of the Income Support Regulations on or after 7th April 2003 in respect of a child or young person who is a member of his family, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child benefit to which he, or his partner, is entitled in respect of that child or young person for the period specified in paragraph (5).

• (5) For the purposes of paragraph (4), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after the date from which his claim includes that applicable amount and ends on –

• (a) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;

• (b) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day that award of child tax credit begins, or

• (c) the first day of the first benefit week in which his applicable amount in respect of that child or young person ends, if earlier.

• (6) In the case of a claimant for income support who is entitled, or whose partner is entitled, to child benefit in respect of a child under the age of one year, for the purposes of his claim for income support, the Department shall disregard from that claimant’s income the sum of £10·45 in respect of one child only for the period specified in paragraph (7).

• (7) For the purposes of paragraph (6), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003 and ends on –

• (a) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;

• (b) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day that award child tax credit begins, or

• (c) the first day of the first benefit week in which the award of child benefit in respect of that child ends, if earlier.

Jobseeker’s allowance – transitional arrangements

7

• (1) In the case of a claimant for jobseeker’s allowance who makes a claim, or whose partner makes a claim, for a child tax credit, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child tax credit to which he, or his partner, is entitled for the period specified in paragraph (2).

• (2) For the purposes of paragraph (1) the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003, or the date that award of child tax credit begins if later, and ends on the day before the first day of the first benefit week to commence for that claimant on or after 6th April 2004.

• (3) In the case of a claimant for jobseeker’s allowance who applies for an applicable amount under regulation 83 or 84 of the Jobseeker’s Allowance Regulations on or after 7th April 2003 in respect of a child or young person who is a member of his family, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child benefit to which he, or his partner, is entitled in respect of that child or young person for the period specified in paragraph (4).

• (4) For the purposes of paragraph (3), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after the date from which his claim includes that applicable amount and ends on –

• (a) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;

• (b) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day on which that award of child tax credit begins, or

• (c) the first day of the first benefit week in which his applicable amount in respect of that child or young person ends, if earlier.

• (5) In the case of a claimant for jobseeker’s allowance who is entitled, or whose partner is entitled, to child benefit in respect of a child under the age of one year, for the purposes of his claim for jobseeker’s allowance, the Department shall disregard from that claimant’s income the sum of £10·45 in respect of one child only for the period specified in paragraph (6).

• (6) For the purposes of paragraph (5), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003 and ends on –

• (a) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;

• (b) in a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day on which that award of child tax credit begins, or

• (c) the first day of the first benefit week in which the award of child benefit in respect of that child ends, if earlier.

SCHEDULE 1 — AMENDMENTS TO THE INCOME SUPPORT REGULATIONS

1

In regulation 2A[^f00015] (disapplication of section 1(1A) of the Administration Act) paragraph (a) shall be omitted.

2

In regulation 17(1)[^f00016] (applicable amounts) –

• (a) sub-paragraphs (b)[^f00017] (amount in respect of children and young persons) and (c) (family premium) shall be omitted, and

• (b) in sub-paragraph (bb)[^f00018] for “or, if he is a member of a family, an amount in respect of any member of the family aged 16 or over” there shall be substituted “or, if he is a member of a couple, an amount in respect of both of them”.

3

In regulation 18(1)[^f00019] (polygamous marriages) –

• (a) sub-paragraphs (c)[^f00020] (amount in respect of children or young persons) and (d) (family premium) shall be omitted, and

• (b) in sub-paragraph (cc)[^f00021] for “any member of his household aged 16 or over” there shall be substituted “any partner of the polygamous marriage”.

4

In regulation 21(special cases) –

• (a) in paragraph (1)[^f00022] the words from “; but no amount shall” to the end of that paragraph shall be omitted, and

• (b) in paragraph (2) omit “, 3”.

5

In regulation 21A(3)[^f00023] (treatment of refugees) for “dependants” there shall be substituted “partner”.

6

In regulation 23 (calculation of income and capital of members of claimant’s family and of a polygamous marriage) –

• (a) in paragraph (1)[^f00024] –

• (i) for the words from “Subject” to “of the Order” there shall be substituted “Subject to paragraph (4), the income and capital of a claimant’s partner which by virtue of section 132 of the Contributions and Benefits Act”, and

• (ii) the words “or that child or young person” shall be omitted;

• (b) for paragraph (2) there shall be substituted the following paragraph –

(2) Subject to the following provisions of this Part, the income paid to, or in respect of, and capital of, a child or young person who is a member of the claimant’s family shall not be treated as the income or capital of the claimant.

• (c) in paragraph (3)(a)[^f00025] “and the income of any child or young person who is one of that member’s family” shall be omitted;

• (d) in paragraph (3)(b) “or, as the case may be, the income of that child or young person” and the words after “for the claimant” to the end of that paragraph shall be omitted.

7

In regulation 25 (liable relative payments) for “44” there shall be substituted “42”.

8

In regulation 40 (calculation of income other than earnings) –

• (a) in paragraph (1)[^f00026] for the words after “income under” to the end of that paragraph there shall be substituted “regulation 41 (capital treated as income)”;

• (b) in paragraph (4)(b)[^f00027] for “dependants” there shall be substituted “partner”.

9

Regulation 41(3)[^f00028] (capital treated as income) shall be omitted.

10

In regulation 42 (notional income) –

• (a) paragraph (2)(d)[^f00029] shall be omitted;

• (b) in paragraph (2)(e)[^f00030] for “working families' tax credit” there shall be substituted “working tax credit”;

• (c) in paragraph 2(f)[^f00031] for “disabled person’s tax credit” there shall be substituted “child tax credit”;

• (d) paragraph (2D)[^f00032] shall be omitted;

• (e) in paragraph (4)(a)[^f00033] –

• (i) for “in respect of a member of the family” there shall be substituted “his partner”;

• (ii) in head (i)[^f00034] for “or by that member, if it is paid to any member of that family” there shall be substituted “or by his partner, if it is paid to his partner”;

• (iii) in head (ia)[^f00035] for “that member” there shall be substituted “the claimant’s partner”;