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Housing Renovation etc. Grants (Reduction of Grant) (Amendment) Regulations (Northern Ireland) 2003

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Regulation 18

10.  In regulation 18 (treatment of child care charges) –

(a)in paragraph (7)(e)(1), for “Education and Employment” substitute “Health”.

(b)after paragraph (8) insert –

(9) (a) For the purposes of paragraph (1) a woman on maternity leave shall be treated as if she is engaged in remunerative work for the period specified in sub-paragraph (b) (“the relevant period”) provided that –

(i)in the week before the period of maternity leave began she was in remunerative work;

(ii)the relevant person incurred relevant child care charges in that week; and

(iii)she is entitled to either statutory maternity pay under section 160 of the 1992 Act or maternity allowance under section 35 of that Act;

(b)for the purposes of sub-paragraph (a) the relevant period shall begin on the day on which the woman’s maternity leave commences and shall end on –

(i)the date that leave ends;

(ii)if no tax credit is in payment on the date that entitlement to maternity allowance or statutory maternity pay ends, the date that entitlement ends; or

(iii)if a tax credit is in payment on the date that entitlement to maternity allowance or statutory maternity pay ends, the date that entitlement to that award of the tax credit ends,

whichever shall occur first;

(c)in this paragraph “tax credit” means either working families tax credit or a disabled person’s tax credit provided that a childcare tax credit under either regulation 46(1)(c) of the Family Credit (General) Regulations (Northern Ireland) 1987(2) or, as the case may be, regulation 51(1)(aa) of the Disability Working Allowance (General) Regulations (Northern Ireland) 1992(3) forms part of the entitlement to either of those credits.

(10) Where paragraph (9) applies to a woman on maternity leave any child care charges in respect of the child to whom the maternity leave relates shall not be treated as relevant child care charges for the purposes of this regulation and regulation 17..

(1)

Paragraphs (5), (6), (7) and (8) were added by S.R. 2000 No. 62 and paragraph (7) was amended by S.R. 2001 No. 315

(2)

S.R. 1987 No. 463 as amended by S.I. 1999/2488 and S.I. 2001/366

(3)

S.R. 1992 No. 78 as amended by S.I. 1999/2488

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