The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”) and the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the Child Tax Credit Regulations”).

Regulation 2(2) makes changes to regulation 1(3) of the Child Benefit Regulations in relation to definitions relevant for the purposes of a claimant establishing entitlement to Child Benefit in respect of a qualifying young person for which they are responsible. Regulation 2(2)(a) updates the definition of “approved training” in relation to arrangements recognised as being approved training in Scotland and Northern Ireland. These arrangements are also recognised as approved training in the Child Tax Credit Regulations, for the purposes of a claimant establishing entitlement, in relation to a qualifying young person for which they are responsible. The definition of “approved training” in regulation 2(1) of the latter cross-refers to the definition of “approved training” in regulation 1(3) of the former.

Amendments are made to the education and training condition in the Child Benefit Regulations and the Child Tax Credit Regulations to take account of changes in England made by the Education and Skills Act 2008 (c. 25) (“the 2008 Act”). The 2008 Act raises the minimum age at which a young person can leave full-time education or training. As part of these changes, “16-19 study programmes” have been introduced in England. Participation in a 16-19 study programme will meet the education and training requirement for establishing entitlement to Child Benefit and Child Tax Credit. Regulation 2(3)(a) inserts new regulation 3(2)(ab) into the Child Benefit Regulations to this effect, and regulation 3(3) mirrors this by inserting new reg 5(5A) into the Child Tax Credit Regulations. Regulation 2(2)(b), 2(3)(b) and 2(4) make consequential amendments to the Child Benefit Regulations, flowing from new regulation 3(2)(ab), as does regulation 3(2) to the Child Tax Credit Regulations.

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