Explanatory note

These Regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the Regulations”).

Regulation 3 updates the reference to the Child Benefit (General) Regulations and clarifies the circumstances in which a person is responsible for a child or qualifying young person in prescribed residential accommodation.

Regulation 4 extends the definition of qualifying young person. The effect of this is to expand the group of persons in respect of whom child tax credit can be paid to include two further groups of persons. The first is those who are enrolled or have been accepted to undertake approved training not provided by virtue of their employment or any office held by them. The second is those who commenced a relevant course of education or training after they became 19 provided they were enrolled or accepted on that course before they attained that age. This extension renders part of regulation 5(5) of the Regulations superfluous and so is omitted.

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