Civil Partnership Act 2004 Explanatory Notes

Schedules

Schedule 24 – Social security, child support and tax credits

789.For the purpose of child support, social security and tax credits legislation amended, the intention is that, in general, couples in a civil partnership are treated in the same way as married couples and that same-sex couples who are not in a civil partnership but who are living together as if they were civil partners are treated in the same way as opposite-sex unmarried couples who are living together as husband and wife.

Part 1 – Amendments of the Child Support Act 1991 (c. 48) and Part 8Child Support Act 1995 (c. 34).

790.Paragraphs 1 to 6 and 126 to 127 amend the Child Support Acts to ensure that civil partners are treated in the same way as members of a married couple. The amendments also ensure that a parent who is living together with a same-sex partner as if they were civil partners is treated, for the purposes of child support maintenance, in the same way as a parent who is living with an opposite-sex partner as if they were husband and wife. (For the meaning of “living together as if they were civil partners”, see commentary on paragraphs 42 to 46, below.)

Part 2 – Amendments of the Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))

791.Paragraph 7 amends Article 3(2) of the Child Support (Northern Ireland) Order 1991 (“CSO 1991”). The amendments provide for persons who are or have been civil partners to be excluded from the definition of “child” for the purposes of CSO 1991 in the same way as persons who are or have been married.

792.Paragraph 8 amends Article 10(11) of the CSO 1991 which concerns the role of the courts with respect to maintenance for children. The amendment inserts a reference to the Civil Partnership Act 2004.

793.Paragraph 9 amends Article 17(7) of CSO 1991. This amendment extends the rule against self-incrimination, as it applies to married persons, to civil partners, where an inspector questions a person or requires that person to produce evidence in exercise of his powers under Article 17.

794.Paragraphs 10 to 12 amend paragraph 6(5)(b) (old scheme) and 10C (new scheme) of Schedule 1 to CSO 1991. These definitions are central to the operation of the legislation and go directly to the purposes of the Order, which is the provision of child support maintenance. The amendments will ensure that same-sex civil partners and same-sex couples living together as if they were civil partners will be treated in the same way as opposite-sex couples living together in the same household. Paragraph 12 also amends Schedule 1 to the Child Support Pensions and Social Security Act (Northern Ireland) 2000 (c. 4 N.I.) in the same way.

Part 3 – Amendments of the Social Security Contributions and Benefits Act 1992 (c. 4)

795.Paragraphs 13 to 54 amend the Social Security Contributions and Benefits Act 1992.

796.Paragraph 13 amends the description in section 20 of category B retirement pension as a contributory benefit to reflect the fact that civil partners will be entitled like spouses (see commentary on paragraphs 23 to 33 below).

797.Paragraphs 14 and 15, dealing with incapacity benefit, provide for taking account of contributions of a deceased civil partner and disregarding certain increases for civil partners in state retirement pension.

798.Paragraphs 16 to 22 ensure that surviving civil partners are eligible (in the same way as spouses) for bereavement payment, bereavement allowance and widowed parent’s allowance on the basis of their deceased civil partner’s National Insurance contribution record. They also extend the rule that prevents certain bereavement benefits (and the widows’ benefits which continue to be paid to women widowed before April 2001) from being paid if the survivor starts to live together as husband and wife with a person of the opposite sex to the situation where the survivor starts to live together with a person of the same sex as if they were civil partners. (For the meaning of “living together as if they were civil partners”, see commentary on paragraphs 42 to 46 below.) Further, they extend the rule that entitlement to these benefits ceases if the person remarries to cases where the person forms a new civil partnership.

799.Paragraphs 23 to 33 and 51 extend state pension rights to civil partners. Currently, a married woman (but not a married man) can use her husband's National Insurance contribution record to qualify for a basic state pension when they have both reached state pension age. Civil partners (like married men) will be able to qualify for these pensions when their civil partners who were born on or after 6 April 1950 reach state pension age. Because of the difference in state pension ages, this means that female civil partners will qualify from 2010 onwards and male civil partners from 2015 onwards.

800.Where a woman is widowed after reaching state pension age she can qualify for a state pension calculated as if her husband was entitled to it when he died, regardless of her husband’s age on death. It consists of a basic pension plus additional pension (a percentage of SERPS depending on when the spouse reached pensionable age and 50 per cent of any State Second Pension). Until 2010 civil partners, like widowers, will only be able to receive these pensions if both spouses or civil partners are over state pension age when the first one dies. However, widowers and civil partners who reach pension age on or after 6 April 2010 will be able to qualify regardless of the age at which their wife or civil partner dies (i.e. on the same basis as widows).

801.Where a spouse is widowed before reaching pension age a state pension can be awarded if a widow or widower at any time in the past was entitled to a bereavement allowance or widowed parent’s allowance when over age 45 but only as additional pension and, if aged 45 to 54 when widowed, it is reduced on a sliding scale. These provisions will apply to civil partners from the implementation date.

802.Where a marriage or civil partnership has ended, the contributions of the former spouse or civil partner may be substituted for the period of the marriage or civil partnership to allow a person to qualify for a basic state pension.

803.Paragraph 34(a) amends section 77(6)(a)(ii) so that where a child in respect of whom guardian’s allowance is payable is not living with the beneficiary, any contributions made by the civil partner of the beneficiary count towards the cost of providing for the child if the beneficiary and his or her civil partner are living together.

804.Paragraph 34(b) extends the power in section 77(8)(a) to modify by regulations the circumstances in which the conditions of entitlement to guardian’s allowance are satisfied in cases where a civil partnership has been dissolved.

805.Paragraph 35 ensures that a woman’s civil partner will be treated in the same way as her spouse would be for the purposes of determining whether adult dependency increases are payable with maternity allowance.

806.Paragraphs 36 and 37 provide for civil partners to be treated in the same way as spouses for the purpose of determining whether adult dependency increases are payable with the state pension. This will apply from the date when the rules are equalised as between men and women in 2010.

807.Paragraph 38 ensures that the provisions as to disqualification and suspension will apply to civil partners as they do to spouses.

808.Paragraph 39 ensures that the rules set out in regulations that specify how to determine whether a person is maintaining another for the purposes of adult dependency increases will apply to civil partners as they do to spouses.

809.Paragraph 40 provides for a voidable civil partnership which has been annulled to be treated for state pension purposes as a valid civil partnership which has been dissolved. This creates parity with the current position for marriage.

810.Paragraph 41 amends the definition of relative to include a person related by civil partnership when determining whether a carer satisfies the conditions of entitlement for claiming carer’s allowance.

811.Paragraphs 42 to 46 amend the definition of terms relating to family membership within income support, housing and council tax benefits. In the case of a married or unmarried couple only one of them can claim these benefits and the other’s needs and resources are also taken into account. For income support, benefit is only payable when neither one of the couple is in remunerative work (defined as 16 hours per week paid work for the claimant and 24 hours a week paid work for the claimant’s partner). The amendments will ensure that civil partners are treated in the same way as married couples and that same-sex couples who are living together as if they were civil partners are treated in the same way as opposite-sex couples who are living together as husband and wife. Currently, unmarried couples who are living together as husband and wife are treated in the same way as married couples because otherwise they would benefit financially from choosing not to formalise their relationship. Similarly, the amendments ensure that a same-sex couple who are “living together as if they were civil partners” will be treated in the same way as a same-sex couple in a civil partnership. A same-sex couple will be regarded as “living together as if they were civil partners” for the purposes of the legislation if (but only if) they would be regarded as living together as husband and wife were they instead two people of the opposite sex. This definition is to ensure that the body of case law that applies to those living together as husband and wife will also apply to those living together as civil partners.

812.Paragraph 47 amends section 143(5) to allow the child benefit regulations to be amended in due course to allow contributions made, or expenditure incurred, by one civil partner towards the cost of providing for the child to be treated as made or incurred by the other civil partner with whom he or she is residing. This is necessary because the regulations currently provide that where one of two spouses living together is making contributions, or incurring expenditure in respect of the child, that contribution or expenditure may be treated as made or incurred by the other spouse.

813.Paragraph 48(2) amends section 145A(2) so that where a child dies and within the prescribed period following the child’s death the person entitled to child benefit in respect of the child also dies, the civil partner of the beneficiary, or if the beneficiary was a member of a cohabiting same-sex couple, the other member of the couple, will be entitled to child benefit for the remainder of the prescribed period.

814.Paragraph 48(3) defines for the purposes of section 145A(2) the terms “civil partnership” and “cohabiting same-sex couple”.

815.Paragraph 48(4) inserts subsection 145A(6) which provides that two people of the same sex will be treated as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife if they were instead two people of the opposite sex.

816.Paragraph 49 amends the definition of “war widow’s pension”. These pensions will continue to act as qualifying benefits for the pensioners’ Christmas bonus when they become available to surviving civil partners.

817.Paragraph 50 inserts a reference to “civil partner” and “civil partnership” in subsection (4) of section 171ZL of the Social Security Contributions and Benefits Act 1992 to ensure civil partners are entitled to statutory adoption pay in the same way as spouses.

818.Paragraphs 52 to 53 provide for account to be taken of civil partners or persons living together as if they were civil partners when determining increases of disablement pension or industrial diseases benefit or termination of industrial death benefit for widows.

819.Paragraph 54 amends paragraph 3 of Schedule 9 to the Act so except where regulations otherwise provide, a person is excluded from entitlement to child benefit where the child is a civil partner.

Part 4 – Amendments to the Social Security Administration Act 1992 (c. 5)

820.Paragraph 55 amends the definition of “couple” in section 2AA to align it with the new definition introduced into the Social Security Contributions and Benefits Act 1992 for the purposes of entitlement to the income-related benefits (see commentary on paragraphs 42 to 46 above).

821.Paragraph 56 extends to civil partners the special late claim provisions for bereavement benefits in cases where death is difficult to establish.

822.Paragraph 57 extends the conditions under which mortgage interest payments are made within income support and jobseeker’s allowance (income-based) to ensure that civil partners are treated in the same way as married couples and that same-sex couples who live together as if they were civil partners are treated in the same way as opposite-sex couples who live together as husband and wife.

823.Paragraphs 58, 59 and 60 provide that the provisions relating to overlapping benefits and for the recovery of overpayments and social fund awards applicable to both members of a couple, regardless of which one is the claimant, will also apply to civil partners and same-sex couples who live together as if they were civil partners.

824.Paragraph 61 provides that where maintenance payments are being collected on behalf of an income support or income-based jobseeker’s allowance claimant, the same arrangements will apply to same-sex couples as currently apply to opposite sex couples. Where part or the whole of any payments are retained, they are disregarded in the calculation of the claimant’s benefit.

825.Paragraphs 62 and 63 extend the provisions on liability to maintain for income support and jobseeker’s allowance (income-based) to civil partners. Where one spouse or civil partner claims, the other member of the couple may be required to make payments which offset some or all of the benefit paid unless or until the couple divorce or, as the case may be, dissolve their civil partnership.

826.Paragraph 64 ensures that, like spouses, civil partners shall not be required to provide information which could incriminate their partner.

827.Paragraph 65 amends the definition of “war widow’s pension” for the purposes of allowing local authorities to disregard these pensions within the calculation of council tax benefit, to reflect the fact that surviving civil partners will be able to qualify for these pensions.

828.Paragraph 66 applies the same annual uprating rules to civil partners awarded a state pension on the basis of their deceased partner’s contributions as currently apply to spouses. Where a person has in payment an additional state pension on the basis of the contributions of a deceased civil partner as well as an additional state pension based on their own contributions, the uprating order shall not apply in respect of the contributions of the deceased civil partner where the civil partner died in the tax year preceding the tax year in which the uprating order comes into force and the person’s final relevant tax year was an earlier tax year. The uprating order shall not apply in respect of the contributions of the person where their final relevant tax year is the tax year preceding the tax year in which the uprating order comes into force and the deceased civil partner’s final relevant year was an earlier tax year.

Part 5 - Amendments to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

829.Paragraphs 67 to 106 amend the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

830.Paragraph 67 amends section 20 to provide a revised description of Category B Retirement Pension “payable to a person by virtue of the contributions of a spouse or civil partner”.

831.Paragraph 68 amends section 30A dealing with the entitlement conditions for incapacity benefit where a person is over pension age. It extends the provision whereby account may be taken of the contributions of a deceased spouse to a deceased civil partner.

832.Paragraph 69 amends section 30B dealing with the rate of incapacity benefit where a person is over pension age and disregarding certain increases for spouses or civil partners in state retirement pension.

833.Paragraph 70 amends section 36 to ensure that surviving civil partners are eligible (in the same way as spouses) for bereavement payment on the basis of their deceased civil partner’s National Insurance contribution record. Paragraph 70(3) extends the rule that prevents bereavement payments benefits from being paid if the survivor is living together as husband and wife with a person of the opposite sex to the situation where the survivor is living together as if they were civil partners with a person of the same sex.

834.Paragraph 71 amends section 36A(2) so that sections 39A to 39C (provisions relating to widowed parent’s allowance and bereavement allowance) apply to civil partners as well as spouses.

835.Paragraph 72 amends section 37 to extend the rule whereby entitlement to widowed mother’s allowance (which continues to be paid to women widowed before April 2001) ceases if a widow remarries to the situation where a widow forms a civil partnership.

836.Paragraph 73 amends section 38 to extend the rule whereby entitlement to widow’s pension (which continues to be paid to women widowed before April 2001) ceases if a widow remarries to the situation where a widow forms a civil partnership.

837.Paragraph 74 amends section 39A to ensure that surviving civil partners are eligible (in broadly the same way as spouses) for widowed parent’s allowance on the basis of their deceased civil partner’s National Insurance contribution record. In order to be entitled the surviving civil partner must be entitled to child benefit or responsible for a child of the family or a woman who is pregnant by artificial means and was living with her deceased civil partner at the time of her civil partner’s death. Paragraphs 74(5) and 74(6) extend the rule that entitlement to widowed parent’s allowance ceases if the survivor remarries, to cases where the survivor forms a new civil partnership. Paragraph 74(7) extends the rule that prevents widowed parent’s allowance from being paid if the survivor is living together as husband and wife with a person of the opposite sex to the situation where the survivor is living together as if they were civil partners with a person of the same sex.

838.Paragraph 75 amends section 39B to ensure that surviving civil partners where there are no dependant children are eligible (in the same way as spouses) for bereavement allowance on the basis of their deceased civil partner’s National Insurance contribution record. Paragraphs 75(4) and 75(5) extend the rule that entitlement to bereavement allowance ceases if the survivor remarries, to cases where the survivor forms a new civil partnership. Sub-paragraph (6) extends the rule that prevents bereavement allowance from being paid if the survivor is living together as husband and wife with a person of the opposite sex to the situation where the survivor is living together as if they were civil partners with a person of the same sex.

839.Paragraph 76 amends section 39C to ensure that weekly bereavement benefits will be calculated in the same way for surviving civil partners as for surviving spouses.

840.Paragraph 77 amends section 46 to ensure that where a deceased civil partner dies under pension age additional pension payable with widowed parent’s allowance or state pension is calculated in the same way as for spouses.

841.Paragraph 78 amends section 48 so that where a marriage or civil partnership has terminated, the contributions of the former spouse or civil partner may be substituted for the period of the marriage or civil partnership to allow a person to qualify for a basic state pension. Where a person has been married or formed a civil partnership more than once, this applies only to the last marriage or civil partnership.

842.Paragraph 79 amends section 48A. Currently, a married woman (but not a married man) can use her husband's National Insurance contribution record to qualify for a lower rate (60 per cent) basic state pension when they have both reached state pension age. Amendments to this section ensure that civil partners (like married men) will be able to qualify for these pensions when their civil partners or wives who were born on or after 6 April 1950 reach state pension age. Because of the difference in state pension ages, this means that female civil partners will qualify from 2010 onwards and male civil partners from 2015 onwards. Where one spouse or civil partner dies after qualifying for these pensions, the rate increases to the full standard rate of basic pension plus at least half of any additional pension to which the deceased spouse or civil partner was entitled.

843.Paragraph 80 amends section 48B to provide that civil partners who reach pension age on or after 6 April 2010 will be able to qualify for a state pension by virtue of the contributions of their deceased civil partner, consisting of a basic pension plus additional pension (a percentage of SERPS depending on when the spouse reached pensionable age and 50 per cent of any State Second Pension).

844.Paragraph 81 amends section 48BB to provide for civil partners whose partners die before reaching pension age to be able to receive a state pension at any time if in the past they were entitled to a Bereavement Allowance or Widowed Parent’s Allowance when over age 45 and have not married or formed a civil partnership following the death. This is payable only as additional pension and, if age 45 to 54 when bereaved, it is reduced on a sliding scale. (These provisions will apply to civil partners from the implementation date).

845.Paragraph 82 amends section 51 to provide for civil partners to be able to receive a state pension based on their deceased civil partner’s contribution record if both civil partners are over state pension age when the first one dies. This provision will apply to civil partners who reach pensionable age between the implementation date and 5 April 2010. Thereafter section 48B applies.

846.Paragraph 83 amends section 51A so that where a civil partner is entitled to a reduced-rate category A state pension and a category B (lower rate) state pension, the category A entitlement can be topped-up to the rate of a full category B (lower rate) state pension.

847.Paragraph 84 amends section 52 so that where a civil partner is entitled to a reduced-rate category A state pension and a category B state pension payable by virtue of a deceased civil partner’s contribution record, the category A entitlement can be topped-up to the rate of a full standard category B basic state pension and any additional pension can be added up to the prescribed maximum.

848.Paragraph 85 amends section 60 so that where a civil partner dies as a result of an industrial injury or industrial disease and he has an incomplete contribution record, the contribution conditions are taken to be satisfied for the purpose of his surviving civil partner’s entitlement to any bereavement benefit or category B state pension.

849.Paragraph 86 amends section 61A so that civil partners and surviving civil partners are treated in the same way as spouses, widows and widowers for the purposes of contributions paid in error.

850.Paragraph 87 amends section 62 to ensure that the regulations that keep the graduated retirement benefit scheme in place may be amended to provide for surviving civil partners to be able to inherit, like spouses, half of any graduated retirement benefit to which their deceased civil partner was entitled, if they are both over pensionable age when the death occurs.

851.Paragraph 88(a) amends section 77(6)(a)(ii) so that where a child in respect of whom guardian’s allowance is payable is not living with the beneficiary, any contributions made by the civil partner of the beneficiary count towards the cost of providing for the child if the beneficiary and their civil partner are living together.

852.Paragraph 88(b) extends the power in section 77(8)(a) to modify by regulations the circumstances in which the conditions of entitlement to guardian’s allowance are satisfied in cases where a civil partnership has been dissolved.

853.Paragraph 89 amends section 82 to ensure that a woman’s civil partner will be treated in the same way as her spouse for the purposes of determining whether adult dependency increases are payable with maternity allowance.

854.Paragraph 90 amends section 83A to provide for civil partners to be treated in the same way as spouses for the purposes of determining whether adult dependency increases are payable with the state pension, from the date when the rules are equalised as between men and women in 2010.

855.Paragraph 91 amends section 85 to provide for adult dependency increases to be payable with category A retirement pension in respect of an adult childminder who is not the civil partner of the pensioner. (Provision is made only in respect of category A retirement pension because civil partners will not be able to qualify for category C retirement pensions as they are for people who were already over pensionable age in 1948).

856.Paragraph 92 amends section 113 to ensure that the provisions as to disqualification and suspension will apply to civil partners as they do to spouses.

857.Paragraph 93 amends section 114 to ensure that the rules set out in regulations that specify how to determine whether a person is maintaining another for the purposes of adult dependency increases will apply to civil partners as they do to spouses.

858.Paragraph 94 amends section 120 to provide for a voidable civil partnership which has been annulled to be treated for state pension purposes as a valid civil partnership which has been dissolved. This creates parity with the current position for marriage.

859.Paragraph 95 amends the definition of “relative” in section 121 to include a person related by civil partnership when determining whether a carer satisfies the conditions of entitlement for claiming Carer’s Allowance. Paragraph 88(3) inserts a new definition of “living together” in section 121 to ensure that, for the purposes of social security benefits, a couple who are “living together as if they were civil partners” will be treated in the same way as a couple in a civil partnership. A same-sex couple will be regarded as “living together as if they were civil partners” for the purposes of the legislation if (but only if) they would, if of opposite sexes, be regarded as living together as husband and wife.

860.Paragraph 96 amends section 123 by replacing references to “married or unmarried couple” with references to “couple”. Together with paragraph 92 which inserts a definition of “couple”, these amendments ensure that same-sex couples will be treated in the same way as married couple and opposite-sex unmarried couples living together as husband and wife for the purposes of entitlement to Income Support. In the case of a couple only one of them can be entitled to Income Support and the other’s needs and resources are also taken into account. Benefit is only payable when neither one of the couple is in remunerative work (defined as 16 hours per week paid work for the claimant and 24 hours a week paid work for the claimant’s partner).

861.Paragraph 97 amends section 125 to ensure that where one or both members of a same-sex couple are involved in a trade dispute Income Support will be calculated in the same way as for a married couple or an opposite-sex unmarried couple living together as husband and wife.

862.Paragraph 98 amends section 126 to ensure that on return to work following involvement in a trade dispute same-sex couples will be treated the same as married couples or opposite-sex unmarried couples living together as husband and wife for the purposes of income support.

863.Paragraph 99 inserts a new definition in section 133 so that for the purpose of Part 7 (income-related benefits) the term “couple” includes married couples, opposite-sex unmarried couples living together as husband and wife and same-sex couples who are civil partners or living together as if they were civil partners.

864.Paragraph 100 amends section 139(5) to allow the child benefit regulations to be amended in due course to allow contributions made, or expenditure incurred, by one civil partner towards the cost of providing for the child to be treated as made or incurred by the other civil partner with whom he or she is residing. This is necessary because the regulations currently provide that where one of two spouses living together is making contributions, or incurring expenditure in respect of the child, that contribution or expenditure may be treated as made or incurred by the other spouse.

865.Paragraph 101(2) amends section 141A(2) so that where a child dies and within the prescribed period following the child’s death the person entitled to child benefit in respect of the child also dies, the civil partner of the beneficiary, or if the beneficiary was a member of a cohabiting same-sex couple, the other member of the couple, will be entitled to child benefit for the remainder of the prescribed period.

866.Paragraph 101(3) defines for the purposes of section 141A(2) the terms “civil partnership” and “cohabiting same-sex couple”.

867.Paragraph 101(4) inserts subsection 141A(6) which provides that two people of the same sex will be treated as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife if they were instead two people of the opposite sex.

868.Paragraph 102(2) amends section 146 so that the definition of “war widow” reflects the fact that certain war pensions will become available to surviving civil partners and they will continue to act as qualifying benefits for the pensioners’ Christmas bonus. Paragraph 102(3) amends section 146 so that references to “couple” in Part 10 (Christmas bonus) include same-sex couples.

869.Paragraph 103 inserts a reference to “civil partner” and “civil partnership” in subsection (4) of section 167ZL to ensure civil partners are entitled to statutory adoption pay in the same way as spouses.

870.Paragraph 104 amends Schedule 4A to provide that the calculation of state second pension for surviving civil partners will be the same as for surviving spouses.

871.Paragraph 105 amends Schedule 7 to provide for account to be taken of civil partners or two persons of the same sex living together as if they were civil partners when determining increases of disablement pension or termination of industrial death benefit for widows.

872.Paragraph 106 amends paragraph 3 of Schedule 9 to the Act so except where regulations otherwise provide, a person is excluded from entitlement to child benefit where the child is a civil partner.

Part 6 – Amendments of the Social Security Administration (Northern Ireland) Act 1992 (c. 8)

873.Paragraphs 107 to 117 amend the Social Security Administration (Northern Ireland) Act 1992.

874.Paragraph 107 amends the definition of “couple” in section 2AA to align it with the new definition introduced into the Contributions and Benefits Act for the purposes of entitlement to the income-related benefits (see commentary on paragraphs 42 to 46 above). This extends the conditionality/work-focussed interview provisions applicable for partners to same-sex couples.

875.Paragraph 108 amends section 3 to extend to civil partners the special late claim provisions for bereavement benefits in cases where death is difficult to establish.

876.Paragraph 109 amends section 13A to extend the conditions under which mortgage interest payments are made within income support and jobseeker’s allowance (income-based) to ensure that same-sex couples are treated in the same way as married couples and opposite-sex unmarried couples living together as husband and wife.

877.Paragraph 110 amends section 69 so that provisions relating to the recovery of overpayments applicable to both members of a couple, regardless of which one is the claimant, will also apply to civil partners.

878.Paragraph 111 amends section 71 so that provisions relating to overlapping benefits applicable to both members of a couple, regardless of which one is the claimant, will also apply to same-sex couples.

879.Paragraph 112 amends section 72A to provide that where maintenance payments are being collected on behalf of an income support or income-based jobseeker’s allowance claimant, the same arrangements will apply to same-sex couples as currently apply to married couples and opposite-sex unmarried couples who are living together as husband and wife. Where part or the whole of any payments are retained, they are disregarded in the calculation of the claimant’s benefit.

880.Paragraph 113 amends section 74 so that provisions relating to the recovery of social fund awards applicable to both members of a couple, regardless of which one is the claimant, will also apply to same sex-couples.

881.Paragraphs 114 and 115 amend sections 100 and 102 to extend the provisions on liability to maintain for income support and jobseeker’s allowance (income-based) to civil partners. Where one spouse or civil partner claims, the other member of the couple may be required to make payments which offset some or all of the benefit paid unless or until the couple divorce or, as the case may be, dissolve their civil partnership.

882.Paragraph 116 amends section 103B to ensure that, like spouses, civil partners will not be required to provide information which could incriminate their partner.

883.Paragraph 117 amends section 136 to apply the same annual up-rating rules to civil partners awarded a state pension on the basis of their deceased partner’s contributions as currently apply to spouses. Where a person has in payment an additional state pension on the basis of the contributions of a deceased civil partner as well as an additional state pension based on their own contributions, the up-rating order shall not apply in respect of the contributions of the deceased civil partner where the civil partner died in the tax year preceding the tax year in which the up-rating order comes into force and the person’s final relevant tax year was an earlier tax year. The up-rating order shall not apply in respect of the contributions of the person where their final relevant tax year is the tax year preceding the tax year in which the up-rating order comes into force and the deceased civil partner’s final relevant year was an earlier tax year.

Part 7 – Amendments of the Jobseekers Act 1995 (c. 18)

884.Paragraphs 118 to 121, 123 and 124 amend the definition of terms relating to family membership within the Jobseekers Act 1995 in line with those for other income-related benefits (see paragraphs 42 to 46). For jobseeker’s allowance there are additional effects of being treated as a couple. Where either the claimant or their partner was born after 28th October 1957 and is 18 and over and neither is responsible for children in certain circumstances, then they are required to make a claim for jobseekers allowance as a “joint-claim couple”. There are sanctions implications for joint-claim couples where one member of the couple does not comply with jobseekers directions requiring them to attend opportunities to improve their job prospects. These provisions will apply in the same way to same-sex couples who are civil partners or “living together as if they were civil partners”.

885.Paragraph 122 extends the provisions that currently allow for the recovery of spousal maintenance where an award of jobseeker’s allowance has been made to that spouse to cover civil partners in the same circumstances.

886.Paragraph 125 substitutes the term “couple” for “married or unmarried couple” in Schedule 1 to the Jobseekers Act 1995. This has the effect of extending the power contained in paragraph 9C(1) to include same-sex couples. The paragraph 9C(1) power allows regulations to be made which can provide for situations where a couple which was not previously a joint-claim couple to become a joint-claim couple.

Part 8 – Amendments of the Child Support Act 1995 (c. 34)

887.See note under Part 1.

Part 9 – Amendments of the Child Support (Northern Ireland) Order 1995 (S.I. 1995 / 2702 (N.I. 13))

888.Paragraphs 128 and 129 amend Article 4(7) of the Child Support (Northern Ireland) Order 1995. These amendments are to definitions so as to bring same-sex couples who are civil partners or living together as if they were civil partners within the scope of Article 4, which provides for child maintenance bonus (repealed by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, so they relate to the old scheme only).

Part 10 – Amendments of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))

889.Paragraphs 130 to 137 amend the Jobseekers (Northern Ireland) Order 1995.

890.Paragraph 130 amends Article 2 so that definitions of “couple” etc. are brought in line with those for the other income-related benefits.

891.Paragraphs 131134, 136 and 137 amend the definition of “joint-claim couple”. For jobseeker’s allowance there are additional effects of being treated as a couple. Where either the claimant or their partner was born after 28th October 1957 and is 18 and over and neither is responsible for children in certain circumstances, then they are required to make a claim for jobseekers allowance as a “joint-claim couple”. There are sanctions implications for joint-claim couples where one member of the couple does not comply with jobseekers directions requiring them to attend opportunities to improve their job prospects. These provisions will apply in the same way to same-sex couples who are civil partners or “living together as if they were civil partners”.

892.Paragraph 135 amends Article 25 to extend the provisions that currently allow for the recovery of spousal maintenance where an award of jobseeker’s allowance has been made to that spouse to cover civil partners in the same circumstances.

Part 11 – Amendments of the Social Security Act 1998 (c. 14)

893.Paragraph 138 amends section 72 of the Social Security Act 1998 to modify the definition of “lone parent”. Section 72 provides for regulations to be made to end the provision whereby a lone parent receives a higher rate of child benefit, these regulations contain transitional and savings provisions whereby certain people continue to receive this higher rate. The effect of this amendment is that any parent who is living with another person as their civil partner, or living with another person as if they were that person’s civil partner, will cease to be treated as a lone parent.

Part 12 - Amendments of the Social Security (Northern Ireland) Order 1998 (S.I. 998/1506 (N.I. 10))

894.Paragraph 139 amends Article 68 of the Social Security (Northern Ireland) Order 1998, to modify the definition of “lone parent”. Article 68 provides for regulations to be made to end the provision whereby a lone parent receives a higher rate of child benefit, these regulations contain transitional and savings provisions whereby certain people continue to receive this higher rate. The effect of this amendment is that any parent who is living with another person as their civil partner, or living with another person as if they were that person’s civil partner, will cease to be treated as a lone parent.

Part 13 – Amendments of the State Pension Credit Act 2002 (c. 16)

895.Paragraphs 140 to 143 ensure entitlement to state pension credit on the same basis as spouses and opposite-sex couples living together as husband and wife for, respectively, civil partners and same-sex couples who are “living together as if they were civil partners”; and amends the definition of terms relating to family membership within the State Pension Credit Act 2002 in line with those for other income-related benefits (see paragraphs 42 to 46). Sub-paragraphs (3) and (5) ofparagraph 142 amend the definitions of “foreign war widow’s or widower’s pension” and “war widow’s or widower’s pension” to recognise that surviving civil partners will be able to receive these pensions.

Part 14 - Amendments of the Tax Credits Act 2002 (c. 21)

896.Paragraph 144 (2) amends section 3(3)(a) of the Tax Credits Act 2002 by replacing existing references to a married or unmarried couple with a single reference to a “couple”. This will provide that joint tax credit claims may be made by same-sex couples in the same way as joint claims by married and unmarried opposite-sex couples.

897.Paragraph 144(3) deletes subsections (5) and (6) in section 3 of the Tax Credits Act, which respectively define a “married couple” and an “unmarried couple”, and replaces them with a new subsection (5A) to define the term “couple”. This definition includes married and unmarried opposite-sex couples and civil partnerships in which the civil partners are neither formally separated nor separated and likely to remain so permanently. The definition also extends to same-sex couples in which the parties are not civil partners but are living together as if they were civil partners.

898.Paragraphs 145 and 146 amend various sections in the Tax Credits Act.

899.Section 4 allows for detailed rules about tax credit claims to be set out in regulations. In particular, subsection (1)(g) provides that in certain circumstances, the regulations enable one member of a married or unmarried couple to be treated as acting on behalf of the other member when making a joint claim, for example when responding to an end-of-year notice to renew a tax credit award. These regulations are in the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002 No. 2014, as amended by S.I. 2003 No. 3240). Subsection (1)(g) is amended to allow the regulations to be extended in due course to provide that a claim made by one party in a couple, whether opposite-sex or same-sex, is to be treated in prescribed circumstances as also made by the other party in that couple.

900.Section 11 provides for the elements making up the working tax credit to be set out in regulations. By virtue of subsection (6)(b) and (c) respectively, a working tax credit award may include an element for being a member of a married or unmarried couple or for being a lone parent who is not a member of a married or unmarried couple. These elements are described as the “second adult element” and the “lone parent element” in regulations 3(1), 11 and 12 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002 No. 2005, as amended by S.I. 2003 No. 701 and S.I. 2003 No. 2815). Subsection (6)(b) is amended so that entitlement to the second adult element may extend to being a member of a same-sex couple. Subsection (6)(c) is amended to refer to a person not being a member of a couple, whether opposite-sex or same-sex, but who is responsible for a child or qualifying young person.

901.Section 17 provides that the Inland Revenue should send recipients of a tax credit award a notice after the end of each tax year. The notice requires the recipients to confirm that the circumstances affecting their entitlement (such as the number of children, whether a recipient is disabled, and the level of income) are as stated in the notice or, if different, to say how they differ. This must be done within the time limit specified in the notice. Subsection (10)(b) enables regulations to be made setting out the circumstances in which one member of a married or unmarried couple is taken to be acting for the other in responding to the notice. The regulations are in the Tax Credits (Claims and Notifications) Regulations 2002, referred to above. Subsection (10)(b) is amended to refer to members of a couple, whether opposite-sex or same-sex, so that appropriate changes may be made in due course to the regulations.

902.Section 24 provides that payment of a tax credit award must be made to the person to whom that award has been made. Subsection (2) provides that in the case of a married or unmarried couple receiving a joint tax credit award, regulations are to prescribe to whom payment is to be made. These regulations are in the Tax Credits (Payments by the Board) Regulations 2002 (S.I. 2002 No. 2173). Subsection (2) is amended to add a reference to an award made to members of a couple, whether opposite-sex or same-sex, to enable appropriate changes to be made to the regulations in due course.

903.Section 32 provides that penalties may be imposed on a person (whether the tax credit claimant or an employer) who fails to comply with a request by the Inland Revenue to supply information or evidence in connection with a tax credit claim. Subsection (2) provides for an initial penalty of £300 followed by a further penalty of up to £60 a day for each day on which the failure to supply information or evidence continues after the imposition of the initial penalty. Subsection (6) provides that the penalties to be imposed on the members of a married or unmarried couple are not to exceed the aggregate limits contained in subsection (2). Also, if both members of a married or unmarried couple fail to notify the Inland Revenue of changes in circumstances which may reduce their tax credit award, then the aggregate amount of the penalty imposed on that couple must not exceed £300. Subsection (6) is amended so that the same penalty provisions will apply, when appropriate, in respect of tax credit claims made jointly by a same-sex couple.

904.Paragraph 147 (2) inserts a definition of “couple” in the list of terms in the new subsection (1) of section 48. This refers to the new subsection (5A) of section 3 of the Tax Credits Act inserted by paragraph 144(3) of this Schedule. The paragraph also deletes the definitions of a “married couple” and “unmarried couple” currently in section 48.

905.Paragraph 147(3) inserts a new subsection (2) in section 48 of the Tax Credits Act. It provides that two people of the same sex will be treated as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife if they were instead two people of the opposite sex.

Part 15 – Amendments of the State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))

906.Paragraphs 148 to 151 amend the State Pension Credit Act (Northern Ireland) 2002.

907.Paragraphs 148 to 151 ensure entitlement to state pension credit on the same basis as spouses and opposite-sex couples living together as husband and wife for, respectively, civil partners and same-sex couples who are “living together as if they were civil partners”; and amends the definition of terms relating to family membership within the State Pension Credit Act (Northern Ireland) 2002 in line with those for other income-related benefits.

908.Paragraph 150(3) and (5) amends the definitions of “foreign war widow’s or widower’s pension” and “war widow’s or widower’s pension” to recognise that surviving civil partners will be able to receive these pensions.

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