Regulation 18 Disqualifying tax credit and universal credit claimants from obtaining top-up payments: change of circumstances

(1)

The following are to be regarded as changes of circumstances in relation to a person for the purposes of sections 32 and 33 (power to disqualify tax credit or universal credit claimants from obtaining top-up payments)—

(a)

a person no longer meets the conditions of eligibility in sections 7 to 9, or a person’s partner no longer meets the condition in section 9;

(b)

the composition of a person’s household changes, including where—

(i)

a person’s partner joins the person’s household or the person joins the partner’s household;

(ii)

a person or a person’s partner takes responsibility for another child or qualifying young person;

(iii)

a person’s partner or a child leaves the household; or

(iv)

a person’s partner or child dies;

(c)

a person or the person’s partner is absent from the household for at least one month;

(d)

a person’s child or the person’s partner’s child is awarded, or ceases to be entitled to, disability living allowance, personal independence payment or armed forces independence payment;

(e)

the principal employment of a person or a person’s partner changes;

(f)

the employment status of a person or a person’s partner changes;

(g)

a person becomes liable to pay HMRC an amount under section 35(2), 36(2), 37(2) or 38(3) (recovery of top-up payment where award of tax credit or universal credit made on review, revision or appeal); or

(h)

any other change entitles a person or a person’s partner to make a claim that results in either—

(i)

a first award of a tax credit; or

(ii)

a first award of universal credit.

(2)

For the purposes of paragraph (1)(b)(ii)—

(a)

in a case within section 32—

(i)

a person takes responsibility for a child or qualifying young person where the person takes such responsibility in accordance with the rules in regulation 3 of the Child Tax Credit Regulations 2002^f1; and

(ii)

“qualifying young person” has the meaning given in regulations 2 and 5(3) and (4) of those Regulations;

(b)

in a case within section 33—

(i)

a person takes responsibility for a child or qualifying young person where the person takes such responsibility as determined by regulations 4 and 4A of the Universal Credit Regulations 2013^f2; and

(ii)

“qualifying young person” has the meaning given in regulation 5 of those Regulations;

(c)

“child” means a person under the age of 16.

(3)

In paragraph (1)(b)(iii) and (iv) and (1)(d) “child” means a qualifying child for the purposes of the Act.

(4)

In paragraph (1)(e), a person’s “principal employment” is the employment in which the greater part of the person’s working time is spent.

Annotations

Footnotes

f1: S.I. 2002/2007. Regulation 3 was amended by S.I. 2004/762, 2005/2919, 2006/1163, 2007/2151, 2008/1879, 2008/2169, 2009/697, 2011/1740, 2012/848 and 2013/1465.
f2: S.I. 2013/376. Regulation 4 was amended, and regulation 4A was added, by S.I. 2013/1508.