Means-tested additional payments

I14Means-tested additional payments: final payments

1

HMRC must secure that a single payment of £326 is made to any person who—

a

receives a payment or has an award of child tax credit or working tax credit in respect of the period beginning with 26 April 2022 and ending with 25 May 2022,

b

is not entitled to a payment under section 1(1)(a) or (2)(a), and

c

receives total payments or has an award of the credit in question of at least £26 in respect of the tax year 2022-23.

2

HMRC must secure that a single payment of £324 is made to any person who—

a

receives a payment or has an award of child tax credit or working tax credit in respect of the period of one month ending with the second qualifying day,

b

is not entitled to a payment under section 1(1)(b) or (2)(b), and

c

receives total payments or has an award of the credit in question of at least £26 in respect of the tax year 2022-23.

3

Where a person is entitled to a payment under this section by reference to child tax credit and working tax credit, the tax credit by reference to which the payment is to be made is child tax credit.

4

References in this section to a person receiving a payment or having an award do not include payments received or awards made as a result of fraud.