Explanatory note

These Regulations amend the Social Security Pensions (Home Responsibilities) Regulations 1994 (S.I. 1994/704) (“the 1994 Regulations”).

Regulation 1 provides for citation, commencement and interpretation.

Regulation 2 amends regulation 2 of the 1994 Regulations by the insertion of a new paragraph (paragraph (4A)) which applies where child benefit first becomes payable to a person in respect of a child on the first Monday of a tax year and would have been so payable for the part of that year falling before that first Monday but for the provisions of section 147(2) of the Social Security Contributions and Benefits Act 1992. Where it applies, new paragraph (4A) provides that such a person shall be treated as if he were entitled to child benefit and as if child benefit had been payable to him for that part of that year, in order to be treated for the purpose of the 1994 Regulations as precluded from regular employment in that year due to responsibilities at home.

These Regulations do not impose any costs on business.