The Tax Credits (Miscellaneous Amendments No. 5) (Northern Ireland) Regulations 2001

Statutory Instruments

2001 No. 1350

SOCIAL SECURITY, NORTHERN IRELAND

TAXES, NORTHERN IRELAND

The Tax Credits (Miscellaneous Amendments No. 5) (Northern Ireland) Regulations 2001

Made

3rd April 2001

Laid before Parliament

4th April 2001

Coming into force

5th June 2001

The Treasury, in exercise of the powers conferred upon them by sections 127(5), 128(8) and 171(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1) and section 2(1)(a) and (4) of, and paragraphs 3(c) and (d) and 22(a) of Schedule 2 to, the Tax Credits Act 1999(2), hereby make the following Regulations:

Citation, commencement and effect

1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 5) (Northern Ireland) Regulations 2001 and shall come into force on 5th June 2001.

(2) These Regulations shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 5th June 2001.

Amendments to the Family Credit (General) Regulations (Northern Ireland) 1987

2.  Amend the Family Credit (General) Regulations (Northern Ireland) 1987(3) in accordance with the provisions of regulations 3 and 4.

Determination of appropriate maximum working families' tax credit

3.  In regulation 46(1A)(4)—

(a) in sub-paragraph (a) for “£100” substitute “£135”;

(b) in sub-paragraph (b) for “£150” substitute “£200”.

4.  In the table in Schedule 4(5) in column (2) at paragraph 1 for “£54.00” substitute “£59.00”.

Amendments to the Disability Working Allowance (General) Regulations (Northern Ireland) 1992

5.  Amend the Disability Working Allowance (General) Regulations (Northern Ireland) 1992(6) in accordance with the provisions of regulations 6 and 7.

Determination of appropriate maximum disabled person’s tax credit

6.  In regulation 51(1AA)(7)—

(a) in sub-paragraph (a) for “£100” substitute “£135”;

(b) in sub-paragraph (b) for “£150” substitute “£200”.

7.  In the table in Schedule 5(8) in column (2)—

(a) at paragraph 1 for “£56.05” substitute “£61.05”;

(b) at paragraph 2 for “£86.25” substitute “£91.25”.

Dave Clelland

Greg Pope

Two of the Lords Commissioners of Her Majesty’s Treasury

3rd April 2001

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463) (“the Family Credit Regulations”) and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78) (“the Disability Working Allowance Regulations”).

The amendments provide for increases of certain of the credits by reference to which the appropriate maximum working families' tax credit and the appropriate maximum disabled person’s tax credit are calculated. The amendments have effect in relation to award periods of both tax credits commencing on or after 5th June 2001.

Regulation 1 provides for citation, commencement and effect.

Regulation 2 introduces regulations 3 and 4.

Regulation 3 amends regulation 46(1A) of the Family Credit Regulations so as to increase the maximum amounts by reference to which childcare tax credit is calculated.

Regulation 4 amends Schedule 4 to the Family Credit Regulations so as to increase the credit in respect of an adult.

Regulation 5 introduces regulations 6 and 7.

Regulation 6 amends regulation 51(1AA) of the Disability Working Allowance Regulations so as to increase the maximum amounts by reference to which childcare tax credit is calculated.

Regulation 7 amends Schedule 5 to the Disability Working Allowance Regulations so as to increase both the credit in respect of a single claimant and the credit in respect of a member of a married or unmarried couple or a lone parent.

(1)

1992 c. 7.

(2)

1999 c. 10.

(3)

S.R. 1987 No. 463.

(4)

Paragraph (1A) was inserted by regulation 7(3) of S.I. 1999/2488 and amended by regulation 3(3) of S.I. 2001/366. See also Article 3(a)(i) and (ii) of S.I. 2001/1141 (the latest up-rating order) which prescribes the current amounts specified in paragraph (1A).

(5)

The table was substituted by regulation 4 of, and Schedule 1 to, S.I. 2001/366. See also Article 3(c) of, and Schedule 1 to, S.I. 2001/1141 (the latest up-rating order) which prescribes the current sums set out in the table.

(6)

S.R. 1992 No. 78.

(7)

Paragraph (1AA) was inserted by regulation 18(3) of S.I. 1999/2488 and amended by regulation 6(3) of S.I. 2001/366. See also Article 4(a)(i) and (ii) of S.I. 2001/1141 (the latest up-rating order) which prescribes the current amounts specified in paragraph (1AA).

(8)

The table was substituted by regulation 7 of, and Schedule 2 to, S.I. 2001/366. See also Article 4(c) of, and Schedule 2 to, S.I. 2001/1141 (the latest up-rating order) which prescribes the current sums set out in the table.