# The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022

Draft 2022, ISBN 9780348231205

These 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 Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 (S.I. 2002/2008); the Child Benefit (Rates) Regulations 2006 (S.I. 2006/965); the Social Security Contributions and Benefits Act 1992 (c. 4); and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

Made under: Tax Credits Act 2002 (Section 7, Section 9, Section 11, Section 13, Section 65, Section 67); Social Security Administration Act 1992 (Section 150); Social Security Administration (Northern Ireland) Act 1992 (Section 132)

PDFs: Printed copy https://openlegislation.uk/draft-tax-credits-child-benefit-and-guardians-allowance-up-rating-regulations-2022/pdf/ukdsi_9780348231205_en.pdf; UK Draft Explanatory Memorandum https://openlegislation.uk/draft-tax-credits-child-benefit-and-guardians-allowance-up-rating-regulations-2022/pdf/ukdsiem_9780348231205_en.pdf

## Introductory text

Draft Regulations laid before Parliament under section 66(1) and (2)(a) of the Tax Credits Act 2002, sections 150(2) and 190(1) of the Social Security Administration Act 1992 and section 166(10A) of the Social Security Administration (Northern Ireland) Act 1992 for approval by resolution of each House of Parliament.
Social Security
Tax Credits
Made ***
Coming into force in accordance with regulation 1(2) and (3)
Following a review under section 41(1) of the Tax Credits Act 2002 in the tax year 2021-2022 of the amounts specified in section 41(2) of that Act, the Treasury have determined that Regulations should be made prescribing increases in those amounts.
Following a review of the sums specified in section 150(1)(a)(i) and 150(1)(i) of the Social Security Administration Act 1992 in the tax year 2021-2022, the Treasury have determined that the general level of prices in Great Britain is greater at the end of the period under review than it was at the beginning. These Regulations make provision under section 150 of the Social Security Administration Act 1992 and make corresponding provision for Northern Ireland in accordance with section 132(1) of the Social Security Administration (Northern Ireland) Act 1992.
A draft of these Regulations was laid before Parliament in accordance with section 66(1) and (2)(a) of the Tax Credits Act 2002, sections 150(2) and 190(1) of the Social Security Administration Act 1992, and section 166(10A) of the Social Security Administration (Northern Ireland) Act 1992, and approved by a resolution of each House of Parliament.
The Treasury make the following Regulations in exercise of the powers conferred by sections 7, 9, 11, 13, 65(1) and 67 of the Tax Credits Act 2002, section 150(2), (5), (9) and (10)(a)(i) of the Social Security Administration Act 1992, and section 132(1) of the Social Security Administration (Northern Ireland) Act 1992 and now exercisable by them.

## 1 Citation, commencement and effect

(1) These Regulations may be cited as the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022.
(2) This regulation and regulations 2, 3 and 4 come into force on 6th April 2022.
(3) Regulations 5, 6 and 7 come into force on 11th April 2022.
(4) Regulations 2, 3 and 4 have effect in relation to awards of tax credits for the tax year beginning on 6th April 2022 and subsequent tax years.

## 2 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

The table in Schedule 2 (maximum rates of the elements of a working tax credit) to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is amended as follows—
(a) in item 1 (basic element), in the second column for “£2,005” substitute “£2,070”;
(b) in item 2 (disability element), in the second column for “£3,240” substitute “£3,345”;
(c) in item 3 (30 hour element), in the second column for “£830” substitute “£860”;
(d) in items 4 (second adult element) and 5 (lone parent element), in the second column for “£2,060” substitute “£2,125”; and
(e) in item 6 (severe disability element), in the second column for “£1,400” substitute “£1,445”.

## 3 Amendment of the Child Tax Credit Regulations 2002

Regulation 7 (determination of the maximum rate at which a person or persons may be entitled to child tax credit) of the Child Tax Credit Regulations 2002 is amended as follows—
(a) in paragraph (4)(c) and (4)(f) for “£2,845” substitute “£2,935”;
(b) in paragraph (5)—
(i) in sub-paragraph (a) for “£3,435” substitute “£3,545”; and
(ii) in sub-paragraph (b) for “£4,825” substitute “£4,975”.

## 4 Amendment of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002

(1) The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 are amended as follows.
(2) In regulation 3 (manner in which amounts to be determined for the purposes of section 7(1)(a) of the Act)—
(a) in paragraph (2) for “£6,565” substitute “£6,770”; and
(b) in paragraph (3) for “£16,480” substitute “£17,005”.
(3) In regulation 7(3) (determination of rate of working tax credit) in Step 4 for “£6,565” substitute “£6,770”.
(4) In regulation 8(3) (determination of rate of child tax credit) in Step 4 for “£16,480” substitute “£17,005”.

## 5 Amendment of the Child Benefit (Rates) Regulations 2006

Regulation 2(1) (rate of child benefit) of the Child Benefit (Rates) Regulations 2006 is amended as follows—
(a) in sub-paragraph (a) (enhanced rate) for “£21.15” substitute “£21.80”; and
(b) in sub-paragraph (b) (other cases) for “£14.00” substitute “£14.45”.

## 6 Amendment of Schedule 4 to the Social Security Contributions and Benefits Act 1992

In paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits Act 1992 (weekly rate of guardian’s allowance) for “£18.00” substitute “£18.55”.

## 7 Amendment of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992

In paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (weekly rate of guardian’s allowance) for “£18.00” substitute “£18.55”.

## Signature

Name
Name
Two of the Lords Commissioners of Her Majesty’s Treasury
Date

## Explanatory note

(This note is not part of the Regulations)
These 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 Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 (S.I. 2002/2008); the Child Benefit (Rates) Regulations 2006 (S.I. 2006/965); the Social Security Contributions and Benefits Act 1992 (c. 4); and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
Regulation 2 increases the maximum rate of different elements of working tax credit. It increases the basic element from £2,005 to £2,070, the disability element from £3,240 to £3,345, the 30 hour element from £830 to £860, the second adult element and the lone parent element from £2,060 to £2,125, and the severe disability element from £1,400 to £1,445.
Regulation 3 increases the maximum rate of different elements of child tax credit. It increases the individual element for a child or qualifying young person from £2,845 to £2,935. It increases the disability element from £3,435 to £3,545 for a disabled child or qualifying young person and from £4,825 to £4,975 for a severely disabled child or qualifying young person.
Regulation 4 increases the income threshold (the level of household income below which the full award is granted) from £6,565 to £6,770 for working tax credit and from £16,480 to £17,005 for child tax credit. It also amends the formulae to calculate the rates of working tax credit and child tax credit to account for the increase in the income thresholds.
Regulation 5 increases the weekly rate of child benefit from £21.15 to £21.80 (enhanced rate) and from £14.00 to £14.45 (other rate).
Regulations 6 and 7 increase the weekly rate of guardian’s allowance from £18.00 to £18.55.
The increase in the rates of child benefit and guardian’s allowance take effect from the week beginning with the first Monday in the tax year 2022-2023. The increase in the rates of tax credits take effect from the start of the tax year 2022-2023.
In accordance with section 150(8) of the Social Security Administration Act, a copy of the report of the Government Actuary giving his opinion on the likely effect on the National Insurance Fund of the making of this Order (in relation to the increases made to guardian’s allowance) was laid before Parliament with the draft Order.
A full impact assessment has not been produced for this instrument as no impact on the private, voluntary or public sectors is foreseen.

---
Source: https://www.legislation.gov.uk/ukdsi/2022/9780348231205 (the official version)
Page: https://openlegislation.uk/draft-tax-credits-child-benefit-and-guardians-allowance-up-rating-regulations-2022
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.