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Tax Credits Act 2002

2002 c. 21 · Enacted 8 July 2002 · Extends to United Kingdom

Not fully up to date. 18 changes made by later legislation have not yet been written into this text, which is revised to 29 June 2023.

See the changes not yet applied
ProvisionChangeMade by
Sch. 3 para. 42repealedWelfare Reform Act (Northern Ireland) 2007 Sch. 8
Sch. 3 para. 37repealedWelfare Reform Act (Northern Ireland) 2007 Sch. 8
Sch. 3 para. 41repealedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 10 Pt. 5
Sch. 3 para. 25repealedWelfare Reform Act 2007 Sch. 8
Sch. 3 para. 30repealedWelfare Reform Act 2007 Sch. 8
Sch. 3 para. 20(a)repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 3 para. 16(2)(a)repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 3 para. 18(a)repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
s. 36A(1)(c)repealedWelfare Reform Act 2012 s. 121(2)
s. 35(2)-(12)substituted for s. 35(2)Welfare Reform Act 2012 s. 124
Sch. 1repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 3repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 36(10)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 12
s. 36A(7)(c)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 12
s. 36B(4)(a)(ii) and wordrepealedWelfare Reform Act 2012 Sch. 14 Pt. 12
s. 67repealedWelfare Reform Act 2012 Sch. 14 Pt. 12
s. 19(4)(a)words substitutedFinance (No. 2) Act 2017 Sch. 14 para. 34
Sch. 5 para. 4(5)words substitutedVeterans Advisory and Pensions Committees Act 2023 s. 2(1)(j)
An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.[8th July 2002]

C1 Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C2C3C4C5C6

Contents

  1. Part 1: Tax credits
  2. General
  3. 1Introductory
  4. 2Functions of Commissioners for Revenue and Customs
  5. 3Claims
  6. 4Claims: supplementary
  7. 5Period of awards
  8. 6Notifications of changes of circumstances
  9. 7Income test
  10. Child tax credit
  11. 8Entitlement
  12. 9Maximum rate
  13. Working tax credit
  14. 10Entitlement
  15. 11Maximum rate
  16. 12Child care element
  17. Rate
  18. 13Rate
  19. Decisions
  20. 14Initial decisions
  21. 15Revised decisions after notifications
  22. 16Other revised decisions
  23. 17Final notice
  24. 18Decisions after final notice
  25. 19Power to enquire
  26. 20Decisions on discovery
  27. 21Decisions subject to official error
  28. 21AReview of decisions
  29. 21BLate application for a review
  30. 21CLate review: award of relevant disability benefits
  31. 22Information etc. requirements: supplementary
  32. 23Notice of decisions
  33. Payment
  34. 24Payments
  35. 25Payments of working tax credit by employers
  36. 26Liability of officers for sums paid to employers
  37. 27Rights of employees
  38. 28Overpayments
  39. 29Recovery of overpayments
  40. 30Underpayments
  41. Penalties
  42. 31Incorrect statements etc.
  43. 32Failure to comply with requirements
  44. 33Failure by employers to make correct payments
  45. 34Supplementary
  46. Fraud
  47. 35Offence of fraud
  48. 36Powers in relation to documents
  49. Loss of tax credit provisions
  50. 36ALoss of working tax credit in case of conviction etc for benefit offence
  51. 36BSection 36A: supplementary
  52. 36CLoss of working tax credit for repeated benefit fraud
  53. 36DSection 36C: supplementary
  54. Interest
  55. 37Interest
  56. Appeals
  57. 38Appeals
  58. 39Exercise of right of appeal
  59. 39ALate appeals
  60. Supplementary
  61. 40Annual reports
  62. 41Annual review
  63. 42Persons subject to immigration control
  64. 43Polygamous marriages
  65. 44Crown employment
  66. 45Inalienability
  67. 46Giving of notices by Board
  68. 47Consequential amendments
  69. 48Interpretation
  70. Part 2: Child benefit and guardian’s allowance
  71. Transfer of functions etc.
  72. 49Functions transferred to Treasury
  73. 50Functions transferred to Board
  74. 51Consequential amendments
  75. 52Transfer of property, rights and liabilities
  76. 53General functions of Commissioners for Revenue and Customs
  77. 54Transitional provisions
  78. Minor amendments
  79. 55Continuing entitlement after death of child
  80. 56Presence in United Kingdom
  81. 57Abolition of exclusion of tax exempt persons
  82. Part 3: Supplementary
  83. Information etc.
  84. 58Administrative arrangements
  85. 59Use and disclosure of information
  86. Other supplementary provisions
  87. 60Repeals
  88. 61Commencement
  89. 62Transitional provisions and savings
  90. 63Tax credits appeals etc.: temporary modifications
  91. 64Northern Ireland
  92. 65Regulations, orders and schemes
  93. 66Parliamentary etc. control of instruments
  94. 67Interpretation
  95. 68Financial provision
  96. 69Extent
  97. 70Short title
  98. Schedule 1: Rights of employees
  99. 1Right not to suffer detriment: Great Britain
  100. 2Right not to suffer detriment: Northern Ireland
  101. 3Right not to be unfairly dismissed: Great Britain
  102. 4Right not to be unfairly dismissed: Northern Ireland
  103. Schedule 2: Penalties: supplementary
  104. 1Determination of penalties by Board
  105. 2Paragraph 2
  106. 3Penalty proceedings before tribunal
  107. 4Paragraph 4
  108. 5Mitigation of penalties
  109. 6Time limits for penalties
  110. 7Recovery of penalties
  111. Schedule 3: Tax credits: consequential amendments
  112. 1Attachment of Earnings Act 1971 (c. 32)
  113. 2Magistrates’ Courts Act 1980 (c. 43) Repealed
  114. 3Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))
  115. 4Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8)) Repealed
  116. 5Paragraph 5 Repealed
  117. 6Paragraph 6 Repealed
  118. 7Paragraph 7 Repealed
  119. 8Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
  120. 9Transport Act 1982 (c. 49)
  121. 10Legal Aid (Scotland) Act 1986 (c. 47)
  122. 11Paragraph 11
  123. 12Paragraph 12
  124. 13Debtors (Scotland) Act 1987 (c. 18)
  125. 14Income and Corporation Taxes Act 1988 (c. 1) Repealed
  126. 15Children Act 1989 (c. 41)
  127. 16Paragraph 16
  128. 17Paragraph 17
  129. 18Paragraph 18
  130. 19Paragraph 19
  131. 20Paragraph 20
  132. 21Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
  133. 22Child Support Act 1991 (c. 48)
  134. 23Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
  135. 24Social Security Contributions and Benefits Act 1992 (c. 4)
  136. 25Paragraph 25
  137. 26Paragraph 26 Repealed
  138. 27Paragraph 27
  139. 28Paragraph 28 Repealed
  140. 29Paragraph 29
  141. 30Paragraph 30
  142. 31Paragraph 31
  143. 32Paragraph 32
  144. 33Paragraph 33
  145. 34Paragraph 34 Repealed
  146. 35Social Security Administration Act 1992 (c. 5)
  147. 36Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
  148. 37Paragraph 37
  149. 38Paragraph 38 Repealed
  150. 39Paragraph 39
  151. 40Paragraph 40 Repealed
  152. 41Paragraph 41
  153. 42Paragraph 42
  154. 43Paragraph 43
  155. 44Paragraph 44
  156. 45Paragraph 45
  157. 46Paragraph 46 Repealed
  158. 47Value Added Tax Act 1994 (c. 23)
  159. 48Paragraph 48
  160. 49Paragraph 49
  161. 50Children (Scotland) Act 1995 (c. 36)
  162. 51Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
  163. 52Paragraph 52
  164. 53Paragraph 53
  165. 54Paragraph 54
  166. 55Paragraph 55
  167. 56Paragraph 56
  168. 57Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
  169. 58Housing Grants, Construction and Regeneration Act 1996 (c. 53)
  170. 59Finance Act 2000 (c. 17) Repealed
  171. Schedule 4: Transfer of functions: consequential amendments
  172. 1Social Security Administration Act 1992 (c. 5)
  173. 2Paragraph 2 Repealed
  174. 3Paragraph 3
  175. 4Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
  176. 5Paragraph 5
  177. 6Paragraph 6
  178. 7Social Security Administration (Northern Ireland) Act 1992 (c. 8)
  179. 8Paragraph 8 Repealed
  180. 9Paragraph 9
  181. 10Paragraph 10
  182. 11Paragraph 11
  183. 12Social Security Act 1998 (c. 14)
  184. 13Paragraph 13
  185. 14Paragraph 14
  186. 15Paragraph 15
  187. 16Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
  188. 17Paragraph 17
  189. 18Paragraph 18
  190. 19Paragraph 19
  191. 20Immigration and Asylum Act 1999 (c. 33)
  192. 21Paragraph 21
  193. 22Paragraph 22 Repealed
  194. Schedule 5: Use and disclosure of information
  195. 1Powers to use information
  196. 2Paragraph 2 Repealed
  197. 3Paragraph 3
  198. 4Exchange of information between Board and Secretary of State or Northern Ireland Departments
  199. 5Paragraph 5
  200. 6Paragraph 6
  201. 7Exchange of information between Board and authorities administering certain benefits
  202. 8Paragraph 8
  203. 9Provision of information by Board for health purposes
  204. 10Provision of information by Board for education purposes Repealed
  205. 10AProvision of information by Board for purposes relating to welfare of children
  206. 11Unauthorised disclosure of information
  207. 12Consequential amendments Repealed
  208. 13Paragraph 13
  209. Schedule 6: Repeals and revocations