Explanatory note

These Regulations further amend the Housing Benefit (General) Regulations 1987 and the Council Tax Benefit (General) Regulations 1992 to provide for the date on which the changes of circumstances occasioned by the abolition of working families' tax credit and disabled person’s tax credit and the introduction of working tax credit and child tax credit are to take effect for the purposes of determining entitlement to housing benefit or council tax benefit.

These Regulations do not impose any charge on business.