{
  "url": "https://openlegislation.uk/draft-tax-credits-and-guardians-allowance-up-rating-etc-regulations-2018/note",
  "json_url": "https://openlegislation.uk/draft-tax-credits-and-guardians-allowance-up-rating-etc-regulations-2018/note.json",
  "legislation": "ukdsi/2018/9780111164389",
  "legislation_title": "The Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-and-guardians-allowance-up-rating-etc-regulations-2018",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005); the Child Tax Credit Regulations 2002 (S.I. 2002/2007); the Social Security Contributions and Benefits Act 1992 (c. 4); and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).\nRegulation 2 increases the maximum rate of the disability and severe disability elements of working tax credit from £3,000 and £1,290 to £3,090 and £1,330 respectively.\nRegulation 3 increases the rate of the disability element of child tax credit from £3,175 to £3,275 for a disabled child or qualifying young person and from £4,465 to £4,600 for a severely disabled child or qualifying young person.\nRegulations 4 and 5 increase the weekly rate of guardian’s allowance from £16.70 to £17.20.\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111164389/note",
    "retrieved_at": "2026-10-30T15:05:23.954075+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}