Regulation 46 Determination of appropriate maximum working families' tax creditF17

United Kingdom

F1(1)

Subject to paragraphs (2) to (7) of this regulation, the appropriate maximum working families' tax credit shall be the aggregate of the following credits—

(a)

in respect of a claimant or, if he is a member of a married or unmarried couple, in respect of the couple, the credit specified in column (2) of the table in Schedule 4 at paragraph 1;

(b)

in respect of a lone parent who works, or in respect of a claimant who is a member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week, the credit specified in column (2) of the table in Schedule 4 at paragraph 2;

(c)

in a case to which regulation 46(A) applies, a credit (“childcare tax credit”) equal to 70 per cent. of the amount of any relevant childcare charges as mentioned and calculated on a weekly basis in regulation 46A, subject to a maximum in respect of the claimant’s family of whichever the amounts specified in paragraph (1A) applies in the claimant’s case;

(d)

in respect of a lone parent to whom paragraph (1D) applies, or, where the claimant is a member of a married or unmarried couple to either or both of whom paragraph (1D) applies, in respect of the couple, the credit specified in column (2) of the table in Schedule 4 at paragraph 3;

(e)

in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 7, the credit specified in column (2) of the table in Schedule 4 at paragraph 4 or 5 as appropriate in respect of the period specified in that paragraph;

(f)

in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 7 and who is a member of the claimant’s household—

(i)

where paragraph (1B) applies, and paragraph (1D) does not apply, to the child or young person, the credit specified in column (2) of the table in Schedule 4 at paragraph 6(a);

(ii)

where paragraph (1D) applies to the child or young person, the credit specified in column (2) of that table at paragraph 6(b).

F2(1A)

The maximum amount to which paragraph F3(1)(c) refers shall be–

C1 C2(a)

where the claimant’s family includes only one child in respect of whom relevant childcare charges are paid, F4£135 per week;

C3 C4(b)

where the claimant’s family includes more than one child in respect of whom relevant childcare charges are paid, F5£200 per week.

F6(1B)

This paragraph applies to a child or young person F7...—

(a)

in respect of whom disability living allowance is payable, or has ceased to be payable solely because he is a patient; or

(b)

who is registered as blind in a register compiled by a local authority under section 29 of the National Assistance Act 1948 (welfare services) or, in Scotland, has been certified as blind in a register maintained by or on behalf of a regional or islands council; or

(c)

who ceased to be registered as blind in such a register within the 28 weeks immediately preceding the date of claim.

(1C)

For the purposes of paragraph (1B)(a), “patient” has the same meaning as in regulation 8(3)(a).

F8(1D)

This paragraph applies to either of the following persons—

(a)

a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act, and

(b)

a person in respect of whom attendance allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of that Act or an abatement as a consequence of hospitalisation, be payable at the higher rate referred to in section 65(3) of that Act.

(2)

Where a claimant or, as the case may be, the partner of a claimant is married polygamously to two or more members of the same household, the maximum amount shall include, in respect of every such member but the first, an additional credit which F9equals the credit specified in column (2) F10of the table in Schedule 4 at paragraph 5 .

(a)

in the case of a person aged less than 18 years, the credit specified in column (2) of Schedule 4 against paragraph 3(a) in column (1); or

(b)

in any other case, the credit specified in column (2) of Schedule 4 against paragraph 3(b) in column (1).

(3)

For the purposes of paragraph (2), a person shall not be treated as a member of the same household as someone to whom he is married polygamously if he would not be so treated in the case of a monogamous marriage.

C5 C6 C7 C8 C9 C10 C11 C12 C13 C14 C15 C16 C17 C18 C19 C20 C21 C22 C23 C24 C25(4)

Where the capital of a child or young person, if calculated in accordance with Part IV (income and capital) in like manner as for the claimant, F11except as provided in regulation 27(1) (modifications in respect of children and young persons), would exceed £3,000, the credit in respect of that child or young person shall be nil.

C26(5)

Where the income of a child or young person, other than income consisting of payments of maintenance whether under a court order or not, calculated in accordance with Part IV, exceeds the amount F12or amounts specified for that child or young person in Schedule 4, the credit in respect of that child or young person shall be nil.

(6)

Where a child or young person is, for the purposes of regulation 8(2)(a) (membership of the same household), a patient or in residential accommodation on account of physical or mental handicap or physical or mental illness and has been so accommodated for the 52 weeks immediately before the date of claim, the credit in respect of that child or young person shall be nil.

F13(7)

For the purposes of this regulation the amount of any credit and the F14period during which that amount is appropriate in respect of any child or young person shall be determined by reference to the credit specified in Schedule 4 and the F15relevant period which includes the date on which the period under F16section 128(3) of the Contributions and Benefits Act (period of award) begins.

Annotations

Textual amendments

F1: Reg. 46(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by Tax Credits Schemes (Miscellaneous Amendments No.2) Regulations 2001 (S.I. 2001/367), regs. 1(1), 3(2)
F2: Reg. 46(1A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 7(3)
F3: Words in reg. 46(1A) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by Tax Credits Schemes (Miscellaneous Amendments No.2) Regulations 2001 (S.I. 2001/367), regs. 1(1), 3(3)
F4: Word in reg. 46(1A)(a) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001 (S.I. 2001/1351), regs. 1(1), 3(a)
F5: Word in reg. 46(1A)(b) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001 (S.I. 2001/1351), regs. 1(1), 3(b)
F6: Reg. 46(1B)(1C) inserted (with effect in accordance with reg. 1(1)(3)) by The Tax Credits Schemes (Miscellaneous Amendments No. 3) Regulations 2000 (S.I. 2000/1807), regs. 1(1)(2), 8(b)
F7: Words in reg. 46(1B) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of Tax Credits Schemes (Miscellaneous Amendments No.2) Regulations 2001 (S.I. 2001/367), regs. 1(1), 3(4)
F8: reg. 46(1D) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Tax Credits (Miscellaneous Amendments No.3) Regulations 2002 (S.I. 2002/1333), regs. 1(1)(b), 5(2)
F9: Words in reg. 46(2) substituted (7.4.1997) The Income-related Benefits and Jobseeker’s Allowance (Personal Allowances for Children and Young Persons) (Amendment) Regulations 1996 (S.I. 1996/2545), regs. 1(5), 5(3)
F10: Words in reg. 46(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by Tax Credits Schemes (Miscellaneous Amendments No.2) Regulations 2001 (S.I. 2001/367), regs. 1(1), 3(6)
F11: Words in reg. 46(4) substituted (5.10.1993) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No. 4) Regulations 1993 (S.I. 1993/2119), regs. 1(1)(b), 33
F12: Words in reg. 46(5) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by Tax Credits Schemes (Miscellaneous Amendments No.2) Regulations 2001 (S.I. 2001/367), regs. 1(1), 3(7)
F13: Reg. 46(7) added (11.4.1988) by Family Credit (General) Amendment Regulations 1988 (S.I. 1988/660), reg. 1, 11(b)
F14: Words in reg. 46(7) substituted (7.4.1997) The Income-related Benefits and Jobseeker’s Allowance (Personal Allowances for Children and Young Persons) (Amendment) Regulations 1996 (S.I. 1996/2545), regs. 1(5), 5(4)(a)
F15: Words in reg. 46(7) substituted (7.4.1997) The Income-related Benefits and Jobseeker’s Allowance (Personal Allowances for Children and Young Persons) (Amendment) Regulations 1996 (S.I. 1996/2545), regs. 1(5), 5(4)(a)
F16: Words in reg. 46(7) substituted (11.4.1995) by The Income-related Benefits Schemes (Miscellaneous Amendments) Regulations 1995 (S.I. 1995/516), regs. 1(1)(b), 14
F17: Reg. 46 heading substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 26(1), Sch. 1 para. 1(xiv)

Modifications

C1: Reg. 46(1A)(a) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Order 2001 (S.I. 2001/1141), arts. 1(1), 3(a)(i)
C2: Reg. 46(1A)(a) modified (with effect in accordance with art. 1(2) of the amending S.I.) by Tax Credits Up-rating Order 2002 (S.I. 2002/829), arts. 1(1), 3(a)(i)
C3: Reg. 46(1A)(b) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Order 2001 (S.I. 2001/1141), arts. 1(1), 3(a)(ii)
C4: Reg. 46(1A)(b) modified (with effect in accordance with art. 1(2) of the amending S.I.) by Tax Credits Up-rating Order 2002 (S.I. 2002/829), arts. 1(1), 3(a)(ii)
C5: Reg. 46(4) sum amended (11.4.1989) by The Social Security Benefits Up-rating Order 1989 (S.I. 1989/43), arts. 1(2), 13(a) (with art. 20)
C6: Reg. 46(4)(5)(6) sum amended (10.4.1990) by The Social Security Benefits Up-rating Order 1990 (S.I. 1990/320), arts. 1(2)(d), 12(b)
C7: Reg. 46(4) sum amended (10.4.1990) by The Social Security Benefits Up-rating Order 1990 (S.I. 1990/320), arts. 1(2)(d), 12(a)
C8: Reg. 46(4) sum confirmed (9.4.1991) by The Social Security Benefits Up-rating Order 1991 (S.I. 1991/503), arts. 1(2)(e), 12(a)
C9: Reg. 46(4)(5)(6) sum confirmed (9.4.1991) by The Social Security Benefits Up-rating Order 1991 (S.I. 1991/503), arts. 1(2)(e), 12(b)
C10: Reg. 46(4) sum amended (7.4.1992) by The Social Security Benefits Up-rating (No. 2) Order 1991 (S.I. 1991/2910), arts. 1(2)(e), 12(a)
C11: Reg. 46(4) modified (13.4.1993) by The Social Security Benefits Up-rating Order 1993 (S.I. 1993/349), arts. 1(2)(e), 14(a) (with art. 21)
C12: Reg. 46(4)(5)(6) modified (13.4.1993) by The Social Security Benefits Up-rating Order 1993 (S.I. 1993/349), arts. 1(2)(e), 14(b) (with art. 21)
C13: Reg. 46(4)(5)(6) modified (12.4.1994) by The Social Security Benefits Up-rating Order 1994 (S.I. 1994/542), arts. 1(2)(e), 14(b) (with art. 21)
C14: Reg. 46(4) modified (12.4.1994) by The Social Security Benefits Up-rating Order 1994 (S.I. 1994/542), arts. 1(2)(e), 14(a) (with art. 21)
C15: Reg. 46(4) sum confirmed (11.4.1995) by The Social Security Benefits Up-rating Order 1995 (S.I. 1995/559), arts. 1(2)(f), 16(a) (with art. 23)
C16: Reg. 46(4)(5)(6) sum confirmed (11.4.1995) by The Social Security Benefits Up-rating Order 1995 (S.I. 1995/559), arts. 1(2)(f), 16(b) (with art. 23)
C17: Reg. 46(4) modified (9.4.1996) by The Social Security Benefits Up-rating Order 1996 (S.I. 1996/599), arts. 1(2)(f), 16(b) (with reg. 23)
C18: Reg. 46(4)(5)(6) sum confirmed (8.4.1997) by The Social Security Benefits Up-rating Order 1997 (S.I. 1997/543), arts. 1(2)(f), 16(b) (with art. 26)
C19: Reg. 46(4) sum confirmed (8.4.1997) by The Social Security Benefits Up-rating Order 1997 (S.I. 1997/543), arts. 1(2)(f), 16(a) (with art. 26)
C20: Reg. 46(4) sum confirmed (7.4.1998) by The Social Security Benefits Up-rating Order 1998 (S.I. 1998/470), arts. 1(2)(f), 16(1)(a) (with art. 26)
C21: Reg. 46(4)(5)(6) sum confirmed (7.4.1998) by The Social Security Benefits Up-rating Order 1998 (S.I. 1998/470), arts. 1(2)(f), 16(1)(b) (with art. 26)
C22: Reg. 46(4) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Order 2001 (S.I. 2001/1141), arts. 1(1), 3(a)(iii)
C23: Reg. 46(4)(5)(6) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating Order 2001 (S.I. 2001/1141), arts. 1(1), 3(a)(iv)
C24: Reg. 46(4) modified (with effect in accordance with art. 1(2) of the amending S.I.) by Tax Credits Up-rating Order 2002 (S.I. 2002/829), arts. 1(1), 3(a)(iii)
C25: Reg. 46(4)(5)(6) modified (with effect in accordance with art. 1(2) of the amending S.I.) by Tax Credits Up-rating Order 2002 (S.I. 2002/829), arts. 1(1), 3(a)(iv)
C26: Reg. 46(5)(6) sum amended (7.4.1992) by The Social Security Benefits Up-rating (No. 2) Order 1991 (S.I. 1991/2910), arts. 1(2)(e), 12(b)