2023 No. 280

Social Security

The Guardian’s Allowance Up-rating Regulations 2023

Made

Laid before Parliament

Coming into force

The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 113(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 19921, sections 155(3) and 189(1), (4) and (5) of the Social Security Administration Act 19922, sections 113(1) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 19923, and section 135(3) and 165(1), (4) and (5) of the Social Security Administration (Northern Ireland) Act 19924 and now vested in them5.

These Regulations contain only provisions made in consequence of an instrument made under section 150 of the Social Security Administration Act 1992 and section 132(1) of the Social Security Administration (Northern Ireland) Act 19926.

Citation, commencement and interpretation1

1

These Regulations may be cited as the Guardian’s Allowance Up-rating Regulations 2023 and come into force on 10th April 2023.

2

In these Regulations “the Up-rating Regulations” means the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 20237.

Exceptions relating to payments of additional guardian’s allowance by virtue of the Up-rating Regulations2

Neither section 155(3) of the Social Security Administration Act 1992 nor section 135(3) of the Social Security Administration (Northern Ireland) Act 1992 shall apply if a question arises as to either—

a

the weekly rate at which guardian’s allowance is payable by virtue of the Up-rating Regulations, or

b

whether the conditions for receipt of guardian’s allowance at the altered rate are satisfied,

until that question has been determined in accordance with the provisions of section 8 of the Social Security Act 19988 or Article 9 of the Social Security (Northern Ireland) Order 19989.

Persons not ordinarily resident in either Great Britain or Northern Ireland3

Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 197510 and regulation 5 of the Social Security Benefit (Persons Abroad) Regulations (Northern Ireland) 197811 (application of disqualification in respect of up-rating of benefit) shall apply to any additional benefit payable by virtue of the Up-rating Regulations.

Jonathan AthowMyrtle LloydTwo of the Commissioners of His Majesty’s Revenue and Customs
EXPLANATORY NOTE

(This note is not part of the Regulations)

This instrument contains only provisions made in consequence of an instrument made under section 150 of the Social Security Administration Act 1992 (c. 5), and section 132(1) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8).

Regulation 2 provides that where a question has arisen about the effects of the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/237) on guardian’s allowance already in payment, the up-rated rates will not apply until that question is determined by His Majesty’s Revenue and Customs, an appeal tribunal or a Commissioner.

Regulation 3 applies the provisions of regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 (S.I. 1975/563) and regulation 5 of the Social Security Benefit (Persons Abroad) Regulations (Northern Ireland) 1978 (S.R. 1978 No. 114) to restrict the application of the increases specified in the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 in cases where the beneficiary is not ordinarily resident in the United Kingdom.

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