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

Made: 27th February 2003

Laid before Parliament: 7th March 2003

Coming into force – – in accordance with regulation 1

The Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 1(1C) and 189(1) of the Social Security Administration Act 1992 , sections 22(5), 122(1), 123(1)(a), (d) and (e), 124(1)(e), 135(1), 136(1), (3), (4) and (5), 137(1), 138(1)(a), (2) and (4), and 175(1) and (3) to (5) of the Social Security Contributions and Benefits Act 1992 , sections 4(5), 12, 13(2), 35(1), 36(2) and (4) of the Jobseeker’s Act 1995 and of all other powers enabling him in that behalf, after consultation, in respect of the provisions relating to housing benefit and council tax benefit, with organisations appearing to him to be representative of the authorities concerned and after agreement by the Social Security Advisory Committee that proposals in respect of these Regulations should not be referred to it 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 2003 and this regulation shall come into force 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 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 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 paragraphs (4A) to (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 7 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 paragraphs (4A) to (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.

• (4A) In the case of a person who makes a claim for income support on or after 8th September 2005, regulation 2 and Schedule 1 shall have effect from the date that claim is made.

• (4B) Subject to paragraph (4C), in the case of a claimant for income support who applies on or after 8th September 2005 for an amount to be included in his applicable amount in respect of a child or young person, regulation 2 and Schedule 1 shall have effect from the date of that application.

• (4C) Paragraph (4B) shall not apply to a claimant for income support who already has an amount included in his applicable amount in respect of a child or young person on the date he makes the application referred to in that paragraph.

• (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;

• (b) paragraph 19 of Schedule 1 and regulation 2 insofar as it relates to that paragraph shall come into force 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 8 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 paragraphs (8A) to (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 8 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 “paragraphs (8A) to (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.

• (8A) In the case of a person who makes a claim for a jobseeker’s allowance on or after 8th September 2005, regulation 3 and Schedule 2 shall have effect from the date that claim is made.

• (8B) Subject to paragraph (8C), in the case of a claimant for a jobseeker’s allowance who applies on or after 8th September 2005 for an amount to be included in his applicable amount in respect of a child or young person, regulation 3 and Schedule 2 shall have effect from the date of that application.

• (8C) Paragraph (8B) shall not apply to a claimant for a jobseeker’s allowance who already has an amount included in his applicable amount in respect of a child or young person on the date he makes the application referred to in that paragraph.

• (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 6 insofar as it relates to that paragraph shall come into force on 1st April 2003 immediately before the coming into force of paragraph 5 of Schedule 3 and paragraph 5 of Schedule 4 to the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit)(Amendment) Regulations 2002 ;

• (b) paragraph 5 of Schedule 4 and regulation 6 insofar as it relates to that paragraph shall come into force on 1st April 2003, and

• (c) the remaining paragraphs of Schedule 4 and regulation 6 insofar as it relates to those paragraphs and regulations 4 and 5 and Schedule 3 shall come into force on 7th April 2003.

• (11) In paragraphs (2) to (5) and regulation 7, the expressions “benefit week”, “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 8, the expressions “benefit week” and “partner” have the same meaning as in regulation 1(3) of the Jobseeker’s Allowance Regulations.

• (12) In these Regulations–

• ...

• ...

• “the Income Support Regulations” means the Income Support (General) Regulations 1987 ; and

• “the Jobseeker’s Allowance Regulations” means the Jobseeker’s Allowance Regulations 1996 .

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

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Amendment of the Council Tax Benefit Regulations

5

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Other miscellaneous consequential amendments

6

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

Income Support – transitional arrangements

7

• (1) Subject to paragraph (2) and regulation 31(3) of the Income Support Regulations,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 Secretary of State 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 Secretary of State shall, in the benefit week which begins on or includes 5th October 2003, disregard from his income an amount equivalent to the amount of child tax credit to which he is entitled.

• (3) For the purposes of paragraph (1), the specified period begins on 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 Secretary of State 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 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Jobseeker’s allowance – transitional arrangements

8

• (1) Subject to regulation 96(3) of the Jobseeker’s Allowance Regulations,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 Secretary of State 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 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 Secretary of State 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 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 1 — AMENDMENTS TO THE INCOME SUPPORT REGULATIONS

1

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

2

In regulation 17(1) (applicable amounts)–

• (a) paragraphs (b) (amount in respect of children or young persons) and (c) (family premium) shall be omitted; and

• (b) in paragraph (bb) for the words “or where the claimant is a member of a family, an amount in respect of any member of the family aged 16 or over” there shall be substituted the words “ or, if he is a member of a couple, an amount in respect of both of them ”.

3

In regulation 18 (polygamous marriages)–

• (a) paragraphs (1)(c) (amount in respect of children or young persons) and (1)(d) (family premiums) shall be omitted; and

• (b) in paragraph (1)(cc) for the words “any member of his household aged 16 or over” there shall be substituted the words “ any partner of the polygamous marriage ”.

4

In regulation 21(1) (special cases)–

• (a) in paragraph (1) 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 21ZB(3) (treatment of refugees) for the word “dependants” there shall be substituted the word “ 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)–

• (i) for the words from “Subject” to “of the Act” there shall be substituted the words “ Subject to paragraph (4), the income and capital of a claimant’s partner which by virtue of section 136(1) 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) the words “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) the words “or, as the case may be, the income of that child or young person” and 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) for the words after “income under” to the end of that paragraph there shall be substituted the words “ regulation 41 (capital treated as income) ”;

• (b) in paragraph (4)(b) for the word “dependants” there shall be substituted the word “ partner ”.

9

Regulation 41(3) (capital treated as income) shall be omitted.

10

In regulation 42 (notional income)–

• (a) paragraph (2)(d) shall be omitted;

• (b) in paragraph (2) (e) for the words “working families' tax credit” there shall be substituted the words “ working tax credit ”;

• (c) in paragraph (2)(f) for the words “disabled person’s tax credit” there shall be substituted the words “ child tax credit ”;

• (d) paragraph (2D) shall be omitted;

• (e) in paragraph (4)(a)–

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

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

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

• (iv) in head (ii) for the words “or by that member” there shall be substituted the words “ or his partner ”, for the words “of any member of that family” there shall be substituted the words “ of his partner ” and for the words “member is liable” there shall be substituted the words “ partner is liable ”;

• (f) for paragraph (4)(b) there shall be substituted the following–

(b) to a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner;