The Tax Credits Up-rating Order 2000

Citation and commencement

1.  This Order may be cited as the Tax Credits Up-rating Order 2000 and shall come into force on 11th April 2000.

Interpretation

2.  In this Order–

“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991(1) and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992(2);

“the Family Credit Regulations” means the Family Credit (General) Regulations 1987(3) and the Family Credit (General) Regulations (Northern Ireland) 1987(4).

Working Families Tax Credit

3.  In the Family Credit Regulations–

(a) in regulation 46(4)(5) (determination of appropriate maximum working families' tax credit) the capital sum prescribed is £3,000;

(b) in regulation 46(4), (5) and (6), the amount specified for the credit in respect of a child or young person is NIL;

(c) in regulation 47(1)(6) (applicable amount) for the sum of £90.00 there shall be substituted the sum of £91.45;

(d) in Schedule 4(7) (determination of maximum working families' tax credit), the sums prescribed shall be as set out in Schedule 1 to this Order.

Disabled person’s tax credit

4.  In the Disability Working Allowance Regulations–

(a) in regulation 51(4)(8) (determination of appropriate maximum disabled person’s tax credit) the capital sum prescribed is £3,000;

(b) in regulation 51(4), (5) and (6)(9), the amount specified for the credit in respect of a child or young person is NIL;

(c) in regulation 52(1)(10) (applicable amount)–

(i) in sub-paragraph (a) for the sum of £70.00 there shall be substituted the sum of £71.10;

(ii) in sub-paragraph (b) for the sum of £90.00 there shall be substituted the sum of £91.45;

(d) in Schedule 5(11) (determination of the appropriate maximum disabled person’s tax credit) the sums prescribed shall be as set out in Schedule 2 to this Order.

Transitional provisions

5.  Notwithstanding the increases of the sums payable in respect of working families' tax credit and disabled person’s tax credit made by Articles 3 and 4, where a period of entitlement to working families' tax credit or disabled person’s tax credit is running at 11th April 2000, the rate at which it is payable shall be the weekly rate in force for the period prior to 11th April 2000 until the end of the period of entitlement.

Jim Dowd

Bob Ainsworth

Two of the Lords Commissioners of Her Majesty’s Treasury

30th March 2000