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The Guardian’s Allowance Up-rating Regulations 2014

S.I. 2014/881 · Made 1 April 2014

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Social Security

Made 1st April 2014

Laid before Parliament 2nd April 2014

Coming into force 7th April 2014

The Commissioners for Her Majesty’s Revenue and Customers make the following Regulations in exercise of the powers conferred by sections 113(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992f1, sections 155(3), 189(1), (4) and (5), 190 and 191 of the Social Security Administration Act 1992f2, sections 113(1) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f3 and sections 135(3), 165(1), (4) and (5) and 167(1) of the Social Security Administration (Northern Ireland) Act 1992f4 and now vested in themf5.

Annotations to the whole text

Footnotes

f1

1992 c. 4. Section 113(1) was amended by paragraph 38 of Schedule 24 to the Civil Partnership Act 2004 (c. 33). Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).

f2

1992 c. 5. Subsection (1) of section 189 was amended by paragraph 109 of Schedule 7 to the Social Security Act 1998 (c. 14), paragraph 57 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 and paragraph 1 of Schedule 6 to the Tax Credits Act 2002 (c. 21). Subsections (4) and (5) of section 189 were amended by paragraph 109 of Schedule 7 to the Social Security Act 1992. Section 191 is cited for the meaning assigned to the word “prescribe”.

f3

1992 c.7. Section 113(1) was amended by paragraph 92 of Schedule 24 to the Civil Partnership Act 2004.

f4

1992 c. 8. Section 165(1) was amended by paragraph 499(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671). Section 167(1) is cited for the meaning assigned to the word “prescribe”.

f5

By section 50 of the Tax Credits Act 2002 the functions of the Secretary of State and the Department for Social Development in Northern Ireland, so far as relating to guardian’s allowance, were (except as provided) transferred to the Commissioners of Inland Revenue. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Contents

  1. 1Citation and commencement
  2. 2Exceptions relating to payments of allowance by virtue of the Up-rating Orders
  3. 3Persons not ordinarily resident in either Great Britain or Northern Ireland
  4. Signature
  5. Explanatory note

1Citation and commencement

(1)

These Regulations may be cited as the Guardian’s Allowance Up-rating Regulations 2014 and come into force on 7th April 2014.

(2)

In these Regulations “the Up-rating Orders” means the Guardian’s Allowance Up-rating Order 2014f1 and the Guardian’s Allowance Up-rating (Northern Ireland) Order 2014f2.

2Exceptions relating to payments of allowance by virtue of the Up-rating Orders

Neither section 155(3) of the Social Security Administration Act 1992 nor section 135(3) of the Social Security Administration (Northern Ireland) Act 1992 shall apply if a question arises as to either—

(a)

the weekly rate at which guardian’s allowance is payable by virtue of either of the Up-rating Orders, or

(b)

whether the conditions for receipt of that allowance at the altered rate are satisfied,

until that question has been determined in accordance with the provisions of section 8 of the Social Security Act 1998f1 or article 9 of the Social Security (Northern Ireland) Order 1998f2.

3Persons not ordinarily resident in either Great Britain or Northern Ireland

Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975f1 and regulation 5 of the Social Security Benefit (Persons Abroad) (Northern Ireland) Regulations 1978f2 (application of disqualification in respect of up-rating of benefit) shall apply to any additional benefit payable by virtue of either of the Up-rating Orders.

Signature

Jim Harra

Edward Troup

Two of the Commissioners for Her Majesty’s Revenue and Customs

1st April 2014

Explanatory note

(This note is not part of the Regulations)

These Regulations supersede the Guardian’s Allowance Up-rating Regulations 2013 (S.I. 2013/746).

Regulation 2 provides that where a question has arisen about the effect of the Guardian’s Allowance Up-rating Order 2014 or the Guardian’s Allowance Up-rating (Northern Ireland) Order 2014 (“the Up-rating Orders”) on a guardian’s allowance already in payment, the altered rates will not apply until that question is determined by Her Majesty’s Revenue and Customs, an appeal tribunal or a Commissioner.

Regulation 3 applies the provisions of regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 and regulation 5 of the Social Security Benefit (Persons Abroad) (Northern Ireland) Regulations 1978 so as to restrict the application of the increases specified in the Up-rating Orders in cases where the beneficiary lives abroad.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sector is foreseen.