OpenLegislation

Tax Credits Act 2002 in Northern Ireland

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. 37repealedWelfare Reform Act (Northern Ireland) 2007 Sch. 8
Sch. 3 para. 42repealedWelfare 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. 16(2)(a)repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 3 para. 20(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)
Sch. 1repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 3repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 35(2)-(12)substituted for s. 35(2)Welfare Reform Act 2012 s. 124
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

Annotations to the whole text

Modifications

C1

Act modified (temp. from 1.1.2003) by The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196), regs. 1(2), 24, 25

C2

Act applied (with modifications) (E.W.S.) (16.6.2014) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12(2)-(6) (as amended 1.5.2016) by S.I. 2016/232, regs. 1(2), 2

C3

Act applied (with modifications) (E.W.S.) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12A(2), Sch. 1 (as inserted (13.10.2014) by S.I. 2014/1626, regs. 1(2), 4(1); as renumbered (24.7.2019) by S.I. 2019/1152, regs. 1(2), 3(8); and as amended (29.6.2023) by S.I. 2023/543, regs. 1(1), 6(5)(a))

C4

Act applied (with modifications) (N.I.) (5.6.2016 for specified purposes) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), regs. 10(2)-(6), 11(2), Sch. (as amended (25.9.2017) by S.I. 2017/781, arts. 1, 8(3))

C5

Act applied (with modifications) (N.I.) (coming into force in accordance with reg 1 of the amending Regulations) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), reg. 10(2)-(6)

C6

Act applied (with modifications) (coming into force in accordance with reg.1 of the amending Regulations) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), Sch. paras. 1-10

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