{
  "url": "https://openlegislation.uk/tax-credits-act-2002",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002.json",
  "id": "ukpga/2002/21",
  "title": "Tax Credits Act 2002",
  "short_title": "Tax Credits Act 2002",
  "long_title": "An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.",
  "citation": "2002 c. 21",
  "type": "ukpga",
  "year": "2002",
  "number": "21",
  "version": "current",
  "date": "2002-07-08",
  "revised": true,
  "valid_from": "2023-06-29",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 23,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-act-2002/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Tax credits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/general",
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      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
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      "number": "1",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/general"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Functions of Commissioners for Revenue and Customs",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/general"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Claims",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/general"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Claims: supplementary",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/general"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Period of awards",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/general"
    },
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      "path": "section/6",
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      "heading": "Notifications of changes of circumstances",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/general"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Income test",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/general"
    },
    {
      "path": "part/1/crossheading/child-tax-credit",
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      "number": null,
      "heading": "Child tax credit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "Entitlement",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/child-tax-credit"
    },
    {
      "path": "section/9",
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      "heading": "Maximum rate",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/child-tax-credit"
    },
    {
      "path": "part/1/crossheading/working-tax-credit",
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      "heading": "Working tax credit",
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      "extent": null,
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    },
    {
      "path": "section/10",
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      "heading": "Entitlement",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/working-tax-credit"
    },
    {
      "path": "section/11",
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      "heading": "Maximum rate",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/working-tax-credit"
    },
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      "path": "section/12",
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      "heading": "Child care element",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/working-tax-credit"
    },
    {
      "path": "part/1/crossheading/rate",
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      "heading": "Rate",
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      "path": "section/13",
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      "heading": "Rate",
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      "parent": "part/1/crossheading/rate"
    },
    {
      "path": "part/1/crossheading/decisions",
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      "heading": "Decisions",
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      "status": null,
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    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Initial decisions",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-14",
      "extent": "E+W+S+N.I.",
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      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/15",
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      "number": "15",
      "heading": "Revised decisions after notifications",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Other revised decisions",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-16",
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      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
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      "path": "section/17",
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      "heading": "Final notice",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-17",
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      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/18",
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      "heading": "Decisions after final notice",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/19",
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      "heading": "Power to enquire",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/20",
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      "heading": "Decisions on discovery",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-20",
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      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/21",
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      "heading": "Decisions subject to official error",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/21A",
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      "number": "21A",
      "heading": "Review of decisions",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-21A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/21B",
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      "number": "21B",
      "heading": "Late application for a review",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-21B",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/21C",
      "kind": "section",
      "number": "21C",
      "heading": "Late review: award of relevant disability benefits",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-21C",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Information etc. requirements: supplementary",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-22",
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      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "section/23",
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      "heading": "Notice of decisions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/decisions"
    },
    {
      "path": "part/1/crossheading/payment",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Payments",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/payment"
    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Payments of working tax credit by employers",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/payment"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Liability of officers for sums paid to employers",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-26",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/payment"
    },
    {
      "path": "section/27",
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      "heading": "Rights of employees",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-27",
      "extent": null,
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    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Overpayments",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/payment"
    },
    {
      "path": "section/29",
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      "heading": "Recovery of overpayments",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/30",
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      "heading": "Underpayments",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/payment"
    },
    {
      "path": "part/1/crossheading/penalties",
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      "status": null,
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    },
    {
      "path": "section/31",
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      "heading": "Incorrect statements etc.",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/penalties"
    },
    {
      "path": "section/32",
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      "heading": "Failure to comply with requirements",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/penalties"
    },
    {
      "path": "section/33",
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      "heading": "Failure by employers to make correct payments",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-33",
      "extent": null,
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      "parent": "part/1/crossheading/penalties"
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    {
      "path": "section/34",
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      "heading": "Supplementary",
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    },
    {
      "path": "part/1/crossheading/fraud",
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      "heading": "Fraud",
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      "path": "section/35",
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      "heading": "Offence of fraud",
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    {
      "path": "section/36",
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      "number": "36",
      "heading": "Powers in relation to documents",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/fraud"
    },
    {
      "path": "part/1/crossheading/loss-of-tax-credit-provisions",
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      "heading": "Loss of tax credit provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/36A",
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      "number": "36A",
      "heading": "Loss of working tax credit in case of conviction etc for benefit offence",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-36A",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/loss-of-tax-credit-provisions"
    },
    {
      "path": "section/36B",
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      "heading": "Section 36A: supplementary",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-36B",
      "extent": null,
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      "parent": "part/1/crossheading/loss-of-tax-credit-provisions"
    },
    {
      "path": "section/36C",
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      "heading": "Loss of working tax credit for repeated benefit fraud",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-36C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/loss-of-tax-credit-provisions"
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      "path": "section/36D",
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      "url": "https://openlegislation.uk/tax-credits-act-2002/section-36D",
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    },
    {
      "path": "part/1/crossheading/interest",
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      "heading": "Interest",
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    },
    {
      "path": "section/37",
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      "heading": "Interest",
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      "extent": null,
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      "path": "part/1/crossheading/appeals",
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      "path": "section/38",
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      "status": null,
      "parent": "part/1/crossheading/appeals"
    },
    {
      "path": "section/39",
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      "heading": "Exercise of right of appeal",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/appeals"
    },
    {
      "path": "section/39A",
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      "heading": "Late appeals",
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      "extent": "E+W+S",
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    },
    {
      "path": "part/1/crossheading/supplementary",
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    },
    {
      "path": "section/40",
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      "number": "40",
      "heading": "Annual reports",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/41",
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      "heading": "Annual review",
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      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/42",
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      "number": "42",
      "heading": "Persons subject to immigration control",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Polygamous marriages",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": "Crown employment",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/45",
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      "number": "45",
      "heading": "Inalienability",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/46",
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      "number": "46",
      "heading": "Giving of notices by Board",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/47",
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      "number": "47",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/tax-credits-act-2002/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/48",
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      "type": "repealed",
      "affected_provisions": "Sch. 3 para. 37",
      "affecting": "nia/2007/2",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2007",
      "affecting_provisions": "Sch. 8"
    },
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      "affecting_provisions": "Sch. 10 Pt. 5"
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    },
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      "affecting_title": "Welfare Reform Act 2009",
      "affecting_provisions": "Sch. 7 Pt. 1"
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    {
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      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009",
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      "affecting_provisions": "Sch. 14 Pt. 1"
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      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "Sch. 14 Pt. 1"
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      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "s. 121(2)"
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      "type": "substituted for s. 35(2)",
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      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "s. 124"
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      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "Sch. 14 Pt. 12"
    },
    {
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      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "Sch. 14 Pt. 12"
    },
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      "affected_provisions": "s. 36B(4)(a)(ii) and word",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "Sch. 14 Pt. 12"
    },
    {
      "type": "repealed",
      "affected_provisions": "s. 67",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "Sch. 14 Pt. 12"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 19(4)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 34"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 5 para. 4(5)",
      "affecting": "ukpga/2023/48",
      "affecting_title": "Veterans Advisory and Pensions Committees Act 2023",
      "affecting_provisions": "s. 2(1)(j)"
    }
  ],
  "made_under": [],
  "changes_made_to": 453,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-act-2002/changes.json",
  "changes_made_by": 312,
  "changes_made_by_url": "https://openlegislation.uk/tax-credits-act-2002/changes/by-it.json",
  "instruments_made_under": 171,
  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-act-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/21",
    "retrieved_at": "2026-10-29T09:19:30.203543+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}