The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003
Citation, commencement and interpretation1.
(1)
These Regulations may be cited as the Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003 and this regulation shall come into operation on 1st April 2003.
(2)
Subject to paragraph (5), in a case where a claimant for income support –
(a)
has a child or young person who is a member of his family for the purposes of his claim for income support, and
(b)
is awarded, or his partner is awarded, a child tax credit for a period beginning before 6th April 2004,
regulation 6 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day from which that award of child tax credit begins and regulation 2 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.
(3)
Subject to F1paragraphs (4A) to (5) , in a case where a claimant for income support –
(a)
has a child or young person who is a member of his family for the purposes of his claim for income support, and
(b)
has not been awarded, or his partner has not been awarded, a child tax credit for a period beginning before 6th April 2004,
regulations 2 and 6 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day on which his, or his partner's, award of child tax credit begins.
(4)
Subject to F2paragraphs (4A) to (5) , in a case where paragraph (2)(a) or (3)(a) does not apply to a claimant for income support, regulation 2 and Schedule 1 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.
F3(4A)
In the case of a person who makes a claim for income support on or after 8th September 2005, regulation 2 and Schedule 1 shall have effect from the date that claim is made.
(4B)
Subject to paragraph (4C), in the case of a claimant for income support who applies on or after 8th September 2005 for an amount to be included in his applicable amount in respect of a child or young person, regulation 2 and Schedule 1 shall have effect from the date of that application.
(4C)
Paragraph (4B) shall not apply to a claimant for income support who already has an amount included in his applicable amount in respect of a child or young person on the date he makes the application referred to in that paragraph.
(5)
The provisions in –
(a)
paragraphs 10(b) and (c), 20(b), 23(a) and 24(a) of Schedule 1 and regulation 2 insofar as it relates to those paragraphs shall have effect in relation to any particular claimant for income support from the first day of the first benefit week to commence for the claimant on or after 7th April 2003, and
(b)
paragraph 19 of Schedule 1 and regulation 2 insofar as it relates to that paragraph shall come into operation on 7th April 2003.
(6)
Subject to paragraph (9), in a case where a claimant for a jobseeker’s allowance –
(a)
has a child or young person who is a member of his family for the purposes of his claim for jobseeker’s allowance, and
(b)
is awarded, or his partner is awarded, a child tax credit for a period beginning before 6th April 2004,
regulation 7 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day from which that award of child tax credit begins and regulation 3 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.
(7)
Subject to F4paragraphs (8A) to (9) , in a case where a claimant for a jobseeker’s allowance –
(a)
has a child or young person who is a member of his family for the purposes of his claim for jobseeker’s allowance, and
(b)
has not been awarded, or his partner has not been awarded, a child tax credit for a period beginning before 6th April 2004,
regulations 3 and 7 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after the day on which his, or his partner's, award of child tax credit begins.
(8)
Subject to F5paragraphs (8A) to (9) , in a case where paragraph (6)(a) or (7)(a) does not apply to a claimant for jobseeker’s allowance, regulation 3 and Schedule 2 shall have effect from the first day of the first benefit week to commence for that claimant on or after 6th April 2004.
F6(8A)
(8B)
Subject to paragraph (8C), in the case of a claimant for a jobseeker’s allowance who applies on or after 8th September 2005, for an amount to be included in his applicable amount in respect of a child or young person, regulation 3 and Schedule 2 shall have effect from the date of that application.
(8C)
Paragraph (8B) shall not apply to a claimant for a jobseeker’s allowance who already has an amount included in his applicable amount in respect of a child or young person on the date he makes the application referred to in that paragraph.
(9)
Paragraphs 10(b), 20(b) and (e), 23(a) and 24(a) of Schedule 2 and regulation 3 insofar as it relates to those paragraphs shall have effect in relation to any particular claimant for jobseeker’s allowance from the first day of the first benefit week to commence for the claimant on or after 7th April 2003.
(10)
The provisions in –
(a)
paragraph 6 of Schedule 4 and regulation 5 insofar as it relates to that paragraph shall come into operation on 1st April 2003 immediately before the coming into operation of paragraph 5 of Schedule 2 to the Income-Related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 20037,
(b)
paragraph 5 of Schedule 4 and regulation 5 insofar as it relates to that paragraph shall come into operation on 1st April 2003, and
(c)
the remaining paragraphs of Schedule 4 and regulation 5 insofar as it relates to those paragraphs and regulation 4 and Schedule 3 shall come into operation on 7th April 2003.
(11)
(12)
In these Regulations –
(13)
Amendment of the Income Support Regulations2.
The Income Support Regulations shall be amended in accordance with Schedule 1 and references in that Schedule to regulations and Schedules are to regulations of and Schedules to those Regulations.
Amendment of the Jobseeker’s Allowance Regulations3.
The Jobseeker’s Allowance Regulations shall be amended in accordance with Schedule 2 and references in that Schedule to regulations and Schedules are to regulations of and Schedules to those Regulations.
Amendment of the Housing Benefit RegulationsF84.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other miscellaneous consequential amendments5.
The consequential amendments to the regulations specified in Schedule 4 shall have effect.
Income support – transitional arrangements6.
(1)
In the case of a claimant for income support who makes a claim, or whose partner makes a claim, for a child tax credit, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child tax credit to which he, or his partner, is entitled for the period specified in paragraph (3).
(2)
In a case where a claimant for income support –
(a)
has a child or young person who is a member of his family for the purposes of his claim for income support, and
(b)
is, or has a partner who is, aged not less than 60,
the Department shall, in the first benefit week in which his, or his partner's, award of child tax credit begins during the period specified in paragraph (3), disregard from his income an amount equivalent to the amount of child tax credit to which he is entitled.
(3)
For the purposes of paragraphs (1) and (2), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003, or the date the award of child tax credit begins if later, and ends on the day before the first day of the first benefit week to commence for that claimant on or after 6th April 2004.
(4)
In the case of a claimant for income support who applies for an applicable amount under regulation 17 or 18 of the Income Support Regulations on or after 7th April 2003 in respect of a child or young person who is a member of his family, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child benefit to which he, or his partner, is entitled in respect of that child or young person for the period specified in paragraph (5).
(5)
For the purposes of paragraph (4), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after the date from which his claim includes that applicable amount and ends on –
(a)
in a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;
(b)
in a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day that award of child tax credit begins, or
(c)
the first day of the first benefit week in which his applicable amount in respect of that child or young person ends, if earlier.
F9(6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jobseeker’s allowance – transitional arrangements7.
(1)
In the case of a claimant for jobseeker’s allowance who makes a claim, or whose partner makes a claim, for a child tax credit, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child tax credit to which he, or his partner, is entitled for the period specified in paragraph (2).
(2)
For the purposes of paragraph (1) the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after 7th April 2003, or the date that award of child tax credit begins if later, and ends on the day before the first day of the first benefit week to commence for that claimant on or after 6th April 2004.
(3)
In the case of a claimant for jobseeker’s allowance who applies for an applicable amount under regulation 83 or 84 of the Jobseeker’s Allowance Regulations on or after 7th April 2003 in respect of a child or young person who is a member of his family, the Department shall treat that claimant’s income as including an amount equivalent to the amount of child benefit to which he, or his partner, is entitled in respect of that child or young person for the period specified in paragraph (4).
(4)
For the purposes of paragraph (3), the specified period begins on, and includes, the first day of the first benefit week to commence for that claimant on or after the date from which his claim includes that applicable amount and ends on –
(a)
in a case where the claimant, or his partner, is awarded child tax credit for a period beginning before 6th April 2004, the first day of the first benefit week to commence for that claimant on or after 6th April 2004;
(b)
in a case where the claimant, or his partner, is awarded child tax credit for a period beginning on or after 6th April 2004, the first day of the first benefit week to commence for that claimant on or after the day on which that award of child tax credit begins, or
(c)
the first day of the first benefit week in which his applicable amount in respect of that child or young person ends, if earlier.
F11(5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12(6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sealed with the Official Seal of the Department for Social Development on 24th March 2003.
The Department of Finance and Personnel hereby consents to regulation 4 of, and Schedule 3 to, the foregoing Regulations.
Sealed with the Official Seal of the Department of Finance and Personnel on 25th March 2003.
SCHEDULE 1AMENDMENTS TO THE INCOME SUPPORT REGULATIONS
1.
2.
(a)
(b)
3.
(a)
(b)
4.
In regulation 21(special cases) –
(a)
(b)
in paragraph (2) omit “, 3”.
5.
6.
In regulation 23 (calculation of income and capital of members of claimant’s family and of a polygamous marriage) –
(a)
(i)
for the words from “Subject” to “of the Order” there shall be substituted “Subject to paragraph (4), the income and capital of a claimant’s partner which by virtue of section 132 of the Contributions and Benefits Act”, and
(ii)
the words “or that child or young person” shall be omitted;
(b)
“(2)
Subject to the following provisions of this Part, the income paid to, or in respect of, and capital of, a child or young person who is a member of the claimant’s family shall not be treated as the income or capital of the claimant.”;
(c)
(d)
in paragraph (3)(b) “or, as the case may be, the income of that child or young person” and the words after “for the claimant” to the end of that paragraph shall be omitted.
7.
In regulation 25 (liable relative payments) for “44” there shall be substituted “42”.
8.
In regulation 40 (calculation of income other than earnings) –
(a)
(b)
9.
10.
In regulation 42 (notional income) –
(a)
(b)
(c)
(d)
(e)
(i)
for “in respect of a member of the family” there shall be substituted “his partner”;
(ii)
(iii)
(iv)
(f)
“(b)
to a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner;”;
(g)
(h)
11.
12.
In regulation 48 (income treated as capital) –
(b)
in paragraph (10)(a) for “or to a member of the family” there shall be substituted “or to the partner”.
13.
In regulation 51 (notional capital) –
(a)
(i)
for “in respect of a member of the family” there shall be substituted “his partner”;
(ii)
(iii)
(iv)
(b)
“(b)
to a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner.”, and
(c)
14.
F1315.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
In regulation 62 (calculation of grant income) –
(a)
“(i)
intended for the maintenance or child care costs of a child dependant.”;
(b)
“(2B)
There shall also be excluded from a student’s grant income any grant of £510 in respect of expenditure on travel, books and equipment which is payable under regulation 16(8) of the Education (Student Support) Regulations (Northern Ireland) 200251.”;
(c)
(d)
(e)
17.
F1418.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1519.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
In Schedule 2 (applicable amounts) –
(a)
(b)
(c)
(i)
in sub-paragraph (1)(b) for “a member of the claimant’s family” there shall be substituted “the claimant’s partner (if any)”;
(ii)
sub-paragraph (2)(a) shall be omitted, and
(d)
21.
In Schedule 7 (applicable amounts in special cases) –
F16(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(d)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e)
(f)
(g)
(h)
“14A.
(a)
The amount applicable in respect of the claimant only under regulation 17(1)(a), any amount which may be applicable to him under regulation 17(1)(d) plus the amount applicable to him under regulation 17(1)(e), (f) and (g) or, as the case may be, regulation 21.
(b)
The amount determined in accordance with that regulation or regulation 21 in respect of the claimant and any partners of his who are not subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act and to whom section 115 of that Act does not apply for the purposes of exclusion from entitlement to income support.”.
22.
In Schedule 8 (sums to be disregarded in the calculation of earnings) –
(a)
in paragraph 14 “except earnings to which paragraph 15 applies” shall be omitted, and
(b)
23.
In Schedule 9 (sums to be disregarded in calculation of income other than earnings) –
(a)
“5A.
Any guardian’s allowance.”;
(b)
“5B.
(1)
Any child tax credit.
(2)
Any child benefit.”;
(c)
(i)
in sub-paragraph (1) “to the extent specified in sub-paragraph (2)” shall be omitted, and
(ii)
sub-paragraph (2) shall be omitted;
(d)
“25A.
In the case of a claimant who has a child or young person –
(a)
who is a member of his family, and
(b)
who is residing at an educational establishment at which he is receiving relevant education,
any payment made to that educational establishment, in respect of that child or young person’s maintenance by or on behalf of a person who is not a member of the family or by a member of the family out of funds contributed for that purpose by a person who is not a member of the family.”, and
(e)
24.
In Schedule 10 (capital to be disregarded) –
F18(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
SCHEDULE 2AMENDMENTS TO JOBSEEKER'S ALLOWANCE REGULATIONS
1.
2.
(a)
paragraphs (b) (amount in respect of children and young persons) and (d) (family premium) shall be omitted, and
(b)
in paragraph (c) for “, or where the claimant is a member of a family, an amount in respect of any member of the family aged 16 or over” there shall be substituted “or, if he is a member of a couple, an amount in respect of both of them”.
3.
(a)
paragraph (1)(c) (amount in respect of children and young persons) and (e) (family premium) shall be omitted, and
(b)
in paragraph (1)(d) for “any member of his household aged 16 or over” there shall be substituted “any partner of the polygamous marriage”.
4.
In regulation 85 (special cases) –
(a)
(b)
in paragraph (3) omit “, 2”.
5.
6.
In regulation 88 (calculation of income and capital of members of claimant’s family and of a polygamous marriage) –
(a)
(i)
for “paragraphs (2) and” there shall be substituted “paragraph” and for “regulations” there shall be substituted “regulation”;
(ii)
the words “and 106 (modifications in respect of children and young persons)” and “and the income of a child or young person” and the words after “to his partner” to the end of that paragraph shall be omitted;
(b)
“(2)
Subject to the following provisions of this Part, the income paid to, or in respect of, and capital of, a child or young person who is a member of the claimant’s family shall not be treated as the income or capital of the claimant.”;
(c)
in paragraph (4)(a) the words after “each such member” to the end of that sub-paragraph shall be omitted, and
(d)
in paragraph (4)(b) “or, as the case may be, the income of that child or young person” and the words after “for the claimant” to the end of that paragraph shall be omitted.
7.
In regulation 89 (liable relative payments) for “106” there shall be substituted “105”.
8.
In regulation 103 (calculation of income other than earnings) –
(a)
(b)
9.
10.
In regulation 105 (notional income) –
(b)
(c)
(i)
for “in respect of a member of the family” there shall be substituted “his partner”;
(ii)
(iii)
(iv)
(d)
“(b)
to a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner;”;
(e)
(f)
in paragraph (11) for the words after “the cost of maintaining the claimant” to the end of that paragraph there shall be substituted “or his partner in that home shall be treated as possessed by the claimant or his partner”.
11.
12.
13.
In regulation 113 (notional capital) –
(a)
(i)
for “in respect of a member of the family” there shall be substituted “his partner”;
(ii)
(iii)
(iv)
(b)
“(b)
to a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant, or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner.”, and
(c)
14.
In regulation 117 (liable relatives: interpretation) in the definition of “payment” paragraph (d) shall be omitted.
F1915.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
In regulation 131 (calculation of grant income) –
(a)
“(h)
intended for the maintenance or child care costs of a child dependant.”;
(b)
“(3A)
There shall also be excluded from a student’s grant income any grant of £510 in respect of expenditure on travel, books and equipment which is payable under regulation 16(8) of the Education (Student Support) Regulations (Northern Ireland) 2002.”;
(c)
(d)
(e)
17.
18.
19.
(a)
sub-paragraphs (a)(ii), (c)(ii) and (d)(i) shall be omitted; and
(b)
in sub-paragraphs (a)(iii) and (d)(ii) “II or” shall be omitted.
20.
In Schedule 1 (applicable amounts) –
(a)
(b)
(c)
(i)
in sub-paragraph (1)(b) for “a member of the claimant’s family,” there shall be substituted “the claimant’s partner (if any),”, and
(ii)
sub-paragraph (2)(a) shall be omitted;
(d)
(e)
21.
In Schedule 4 (applicable amounts in special cases) –
F20(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
(c)
“13A.
- (a)
The amount applicable in respect of the claimant only under regulation 83(a), plus any amount which may be applicable to him under regulation 83(e) or (f) plus the amount applicable to him under regulation 87(2) or (3) or, as the case may be, regulation 85;
- (b)
The amount determined in accordance with that regulation or regulation 85 in respect of the claimant and any partners of his who are not subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act and to whom section 115 of that Act does not apply for the purposes of exclusion from entitlement to jobseeker’s allowance.”, and
(d)
paragraph 15(1)(d) in Columns (1) and (2) shall be omitted.
22.
In Schedule 5 (sums to be disregarded in the calculation of earnings) –
(a)
in paragraph 17 “except earnings to which paragraph 18 applies” shall be omitted, and
(b)
23.
In Schedule 6 (sums to be disregarded in the calculation of income other than earnings) –
(a)
“6A.
Any guardian’s allowance.”;
(b)
“6B.
(1)
Any child tax credit.
(2)
Any child benefit.”;
(c)
(d)
“26A.
In the case of a claimant who has a child or young person –
(a)
who is a member of his family, and
(b)
who is residing at an educational establishment at which he is receiving relevant education,
any payment made to that educational establishment, in respect of that child or young person’s maintenance by or on behalf of a person who is not a member of the family or by a member of the family out of funds contributed for that purpose by a person who is not a member of the family.”.
24.
In Schedule 7 (capital to be disregarded) –
F21(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
in paragraph 25 “, 106(1)” and “, modifications in respect of children and young persons” shall be omitted.
F22SCHEDULE 3AMENDMENT OF THE HOUSING BENEFIT REGULATIONS
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SCHEDULE 4OTHER MISCELLANEOUS CONSEQUENTIAL AMENDMENTS
1.
(a)
in regulation 2(1) (interpretation) –
(i)
(ii)
““working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002”;
(b)
(c)
in regulation 7B for “a disabled person’s tax credit” there shall be substituted “the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in an award of working tax credit which”;
(d)
(e)
in regulation 7C –
(i)
(ii)
(iii)
(iv)
paragraph (5) shall be omitted.
F232.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
(a)
(b)
in paragraph 28(b) after “remunerative work” there shall be added “for the purposes of that tax credit”.
4.
“(iii)
who was entitled to working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 was included in the award, or”.
5.
6.
Paragraph 5 of Schedule 2 to the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003 shall be omitted.
These Regulations further amend the Income Support (General) Regulations (Northern Ireland) 1987 and the Jobseeker’s Allowance Regulations (Northern Ireland) 1996 so as to remove, in accordance with section 1 of the Tax Credits Act 2002 (“the 2002 Act”), the special amounts and premia in income support and jobseeker’s allowance for those with responsibility for children and young persons.
These Regulations further amend the Income Support Regulations, the Jobseeker’s Allowance Regulations, the Housing Benefit (General) Regulations (Northern Ireland) 1987, the Social Security (Credits) Regulations (Northern Ireland) 1975, the Social Fund Maternity and Funeral Expenses (General) Regulations (Northern Ireland) 1987, the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987, the Social Security (Incapacity Benefit) Regulations (Northern Ireland) 1994 and the Income-related Benefits and Jobseeker’s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003 to make further consequential provision and transitional arrangements in connection with the introduction of child tax credit and working tax credit by the 2002 Act.
In so far as these Regulations are required, for the purposes of regulation 4 and Schedule 3, to be referred to the Social Security Advisory Committee under section 149(2) of the Social Security Administration (Northern Ireland) Act 1992 (“the 1992 Act”), after agreement by the Social Security Advisory Committee, they have not been so referred by virtue of section 150(1)(b) of that Act. Otherwise they make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the 1992 Act, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.
These Regulations do not impose any charge on business.