The Tax Credits Up-rating Order 2000

Explanatory Note

(This note is not part of the Order)

This Order is made as a consequence of a review under section 150 of the Social Security Administration Act 1992 in relation to working families' tax credit and disabled person’s tax credit. Following the transfer under the Tax Credits Act 1999 (c. 10) of functions relating to both those tax credits from the Secretary of State and the Department of Health and Social Services for Northern Ireland to the Treasury, the opportunity is being taken to combine the relevant annual changes to those tax credits for England, Wales and Scotland and Northern Ireland in a single instrument.

Article 1 provides for citation and commencement, and Article 2 for interpretation.

Article 3 and Schedule 1 specify the applicable amount for working families' tax credit and the amount of credits for an adult, child or young person which determines a family’s maximum working families' tax credit.

Article 4 and Schedule 2 specify the applicable amount for disabled person’s tax credit and the amount of credit for an adult, child or young person which determines the appropriate maximum disabled person’s tax credit.

Article 5 contains transitional provisions.