These Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) (“the 2002 Regulations”).

Regulation 1 provides for citation and commencement.

Regulation 2 amends regulation 4 of the 2002 Regulations to refer to the paragraphs of regulation 13 which have been inserted by regulation 3 of these Regulations.

Regulation 3 amends regulation 13 of the 2002 Regulations to insert new paragraphs (9) to (12) which provide that where council tax benefit was payable to a person or their partner on 31st March 2013 and the applicable amount of the person entitled to the benefit included a disability premium solely on account of the other member’s (i.e. the non-working partner’s) incapacity, the other member is defined as incapacitated for the purposes of the child care element (regulation 13(1)(c)(i)) and the qualifying remunerative work rules (regulation 4(1), Second condition, Third variation (c)(i)).

Council tax benefit was abolished with effect from 1st April 2013 by the Welfare Reform Act 2012 and has been replaced by localised schemes of support for the payment of council tax. The amendments made by these Regulations to the 2002 Regulations ensure that claimants whose entitlement to working tax credit and/or the child care element of working tax credit depended solely on an award of council tax benefit containing a disability premium as part of the applicable amount will continue to be entitled to working tax credit and/or the child care element of working tax credit despite council tax benefit having been abolished. Should claimants cease to be entitled to working tax credit on or after 1st April 2013, they will not be able to rely on the fact that one of them was receiving council tax benefit which included a disability premium on 31st March 2013 if they make a new claim.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.