Regulation 10 Amendment of the Council Tax Benefit (General) Regulations 1992 in relation to working tax credit and child tax credit

The Council Tax Benefit (General) Regulations 1992 M1 shall be amended in accordance with this regulation.

In regulation 2(1) (interpretation) after the definition of “supplementary benefit” insert the following definition—

““tax year” means, for the purposes of regulation 17 as substituted by the Housing Benefit and Council Tax Benefit (State Pension Credit) Regulations 2003 (meaning of “income”) and regulation 24 (calculation of income other than earnings), a period beginning with 6th April in one year and ending with 5th April in the next;”.

In regulation 17 as substituted by the Housing Benefit and Council Tax Benefit (State Pension Credit) Regulations 2003 (meaning of “income”) after paragraph (3) insert the following paragraph—

“(3A)

Where an award of any working tax credit or child tax credit under the Tax Credits Act 2002 is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account under paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction.”.

In regulation 24 (calculation of income other than earnings) after paragraph (3) insert the following paragraph—

“(3A)

Where an award of any working tax credit or child tax credit under the Tax Credits Act 2002 is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account under paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction.”.