The Tax Credits (Miscellaneous Amendments) Regulations 2003

Citation, commencement and effect

1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2003 and shall come into force on 4th February 2003.

(2) These Regulations have effect in relation to award periods of working families’ tax credit and disabled person’s tax credit commencing on or after 4th February 2003.

Interpretation

2.  In these Regulations—

“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991(1);

“the Family Credit Regulations” means the Family Credit (General) Regulations 1987(2).

Amendments to the Disability Working Allowance Regulations

3.—(1) Amend regulation 2(1) of the Disability Working Allowance Regulations (interpretation) as follows.

(2) After the definition of “partner” insert the following definition—

““paternity leave” means leave under section 80A of the Employment Rights Act 1996(3);”.

(3) After the definitions of “statutory maternity pay” and “maternity pay period”(4) insert the following definition—

““statutory paternity pay” means any payment under section 171ZA of the Contributions and Benefits Act(5);”.

4.—(1) Amend regulation 6 of the Disability Working Allowance Regulations (remunerative work) as follows.

(2) In paragraph (4) after sub-paragraph (d)(6) add–

“or

(e) in the case of a man on paternity leave at the date of the claim, the hours worked shall be calculated on the basis of a declaration made by him of the average hours worked per week prior to the commencement of his paternity leave.”.

(3) In paragraph (5) after sub-paragraph (e)(7) insert–

“or

(f) cannot satisfy the requirements of sub-paragraph (a) or (b) above at the date of claim because he is on paternity leave at that date but, prior to the commencement of his paternity leave, he worked, on average, not less than 16 hours a week,”.

5.—(1) Amend regulation 21 of the Disability Working Allowance Regulations (earnings of employed earners) as follows.

(2) In paragraph (2) after sub-paragraph (d)(8) add the following sub-paragraph—

“(e) any statutory paternity pay or a corresponding benefit under any enactment having effect in Northern Ireland.”.

6.—(1) Amend regulation 51A of the Disability Working Allowance Regulations (treatment of child care charges)(9) as follows.

(2) After paragraph (2ZA)(10) insert the following paragraph—

“(2ZB) A person is not engaged in remunerative work for the purposes of paragraph (1) where that person is treated as being in remunerative work by virtue only of paragraph (5)(f) of regulation 6 (man on paternity leave) unless, immediately prior to the birth of the child, that person was paying, or had incurred, relevant childcare charges for another child or other children of his household.”.

7.—(1) Amend Schedule 3 to the Disability Working Allowance Regulations (sums to be disregarded in the calculation of income other than earnings) as follows.

(2) After paragraph 27 insert the following paragraph—

“(27A) Any statutory paternity pay.”.

Amendments to the Family Credit Regulations

8.—(1) Amend regulation 2(1) of the Family Credit Regulations (interpretation) as follows.

(2) After the definition of “partner” insert the following definition—

““paternity leave” means leave under section 80A of the Employment Rights Act 1996.”

(3) After the definitions of “statutory maternity pay” and “maternity pay period”(11) insert the following definition—

““statutory paternity pay” means any payment under section 171ZA of the Contributions and Benefits Act;”.

9.—(1) Amend regulation 4 of the Family Credit Regulations (remunerative work) as follows.

(2) In paragraph (4) after sub-paragraph (d)(12) add–

“or

(e) in the case of a man on paternity leave at the date of the claim, the hours worked shall be calculated on the basis of a declaration made by him of the average hours worked per week prior to the commencement of his paternity leave.”.

(3) In paragraph (5) after sub-paragraph (e)(13) insert–

“or

(f) cannot satisfy the requirements of sub-paragraph (a) or (b) above because he is on paternity leave at that date but, prior to the commencement of his paternity leave, he worked, on average, not less than 16 hours a week,”.

10.—(1) Amend regulation 19 of the Family Credit Regulations (earnings of employed earners) as follows.

(2) In paragraph (2) after sub-paragraph (d)(14) add the following sub-paragraph—

“(e) any statutory paternity pay or a corresponding benefit under any enactment having effect in Northern Ireland.”.

11.—(1) Amend regulation 46A of the Family Credit Regulations (treatment of child care charges)(15) as follows.

(2) In paragraph (2) in the definition of “relevant childcare charges”(16)—

(a) omit sub-paragraph (i), inserted by regulation 9(a) of the Tax Credits (Miscellaneous Amendments No. 4) Regulations 2002(17), and the word “or” immediately preceding it;

(b) after sub-paragraph (j) of that paragraph(18) insert

“or

(k) by a child care provider approved by an accredited organisation in accordance with regulation 4 of the Tax Credit (New Category of Child Care Provider) Regulations 2002(19),”.

(3) After paragraph (2ZA)(20) insert the following paragraph—

“(2ZB) A person is not engaged in remunerative work for the purposes of paragraph (1) where that person is treated as being in remunerative work by virtue only of paragraph (5)(f) of regulation 4 (man on paternity leave) unless, immediately prior to the birth of the child, that person was paying, or had incurred, relevant childcare charges for another child or other children of his household.”.

12.—(1) Amend Schedule 2 to the Family Credit Regulations (sums to be disregarded in the calculation of income other than earnings) as follows.

(2) After paragraph 27 insert the following paragraph—

“(27A) Any statutory paternity pay.”.

Jim Fitzpatrick

Philip Woolas

Two of the Lords Commissioners of Her Majesty’s Treasury

14th January 2003

Nick Montagu

Tim Flesher

Two of the Commissioners of Inland Revenue

13th January 2003