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The Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 810
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend tax credits and child benefit legislation.
Regulation 1 provides for citation and commencement.
Regulation 2 amends regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006). Regulation 19 sets out the payments that are to be disregarded when calculating a person’s income for the purposes of tax credits. Paragraph (2) replaces item 40 in Table 6 in regulation 19 and includes a new reference to payments made under the scheme known as the Covid Local Support Grant, or corresponding schemes established by the Devolved Administrations.
Regulation 3 amends the definition of “approved training” in the Child Benefit (General) Regulations 2006 (S.I. 2006/223) in relation to Northern Ireland to include the arrangements known as “Skills for Life and Work”.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sector is foreseen.
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