2021 No. 1286
The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021
Made
Laid before Parliament
Coming into force
Citation and commencement1
These Regulations may be cited as the Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 and come into force on 9th December 2021.
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20022
1
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023 are amended as follows.
2
In regulation 2(1) (interpretation), after the definition of “relevant child care charges” insert—
“Scottish disability assistance” means a payment made by the Scottish ministers under section 31 of the Social Security (Scotland) Act 20184;
3
In regulation 9 (disability element and workers who are to be treated as at a disadvantage in getting a job) after paragraph (4)(e) insert–
f
Scottish disability assistance.
4
In regulation 13 (entitlement to childcare element of working tax credit) after paragraph (6)(k) insert–
l
Scottish disability assistance.
5
In regulation 14—
a
at the end of paragraph (2)(f)(vii), but before the semicolon, insert “or The Approval of Home Childcare Providers (Wales) Scheme 20215”
, and
b
at the end of paragraph (2D), but before the full stop, insert “or The Approval of Home Childcare Providers (Wales) Scheme 2021”
.
6
In regulation 17 (severe disability element)—
a
in paragraph (1), at the end of the paragraph, but before the full stop, insert “or (5)”
, and
b
after paragraph (4) insert–
5
A person satisfies this paragraph if the higher rate daily living component of Scottish disability assistance is payable in respect of that person.
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20023
1
The Tax Credits (Definition and Calculation of Income) Regulations 20026 are amended as follows.
2
In regulation 19 (general disregards in the calculation of income) in Table 6 (sums disregarded in the calculation of income), after item 41, insert—
42
Any payment made under the scheme known as the “Household Support Fund7” in respect of England or any corresponding schemes established by the Northern Ireland Executive, the Scottish Government or the Welsh Government.
Amendment of the Child Tax Credit Regulations 20024
1
The Child Tax Credit Regulations 20028 are amended as follows.
2
In regulation 8(6) (prescribed conditions for a disabled or severely disabled child or qualifying young person) after the words “requirements of this paragraph if”, insert “the care component of”
.
Amendment of the Child Benefit (General) Regulations 20065
1
The Child Benefit (General) Regulations 20069 are amended as follows.
2
In regulation 1(3) (citation, commencement and interpretation), in the definition of “approved training” for sub-paragraph (c) substitute—
c
in relation to Scotland, known as “Employability Fund activity” or “No One Left Behind”; or
(This note is not part of the Regulations)