Regulation 9 Amendment of the Tax Credits (Residence) Regulations 2003

for paragraph (4)^f1, substitute—

“(4)

For the purposes of working tax credit a person (P) shall be treated as being ordinarily resident in the United Kingdom where—

(a)

P is exercising rights in the United Kingdom as a worker pursuant to Parliament and Council Regulation (EU) No 492/2011 or P is a person with a right to reside in the United Kingdom pursuant to the Immigration (European Economic Area) Regulations 2016; or

(b)

P satisfies the conditions in paragraph (4A).

(4A)

The conditions are that—

(a)

P is a national of the United Kingdom or is a citizen of Ireland;

(b)

P resides in Ireland; and

(c)

P is engaged in qualifying remunerative work in the United Kingdom.

(4B)

For the purposes of paragraph (4A), P is a national of the United Kingdom if—

(a)

P is a British citizen;

(b)

P is a person who is a British subject by virtue of Part IV of the British Nationality Act 1981^f2 and is therefore exempt from United Kingdom immigration control; or

(c)

P is a British Dependent Territories citizen who acquires their citizenship from a connection with Gibraltar.

(4C)

For the purposes of paragraph (4A)—

(a)

P is a citizen of Ireland if P is within the meaning of the Irish Nationality and Citizenship Act 1956^f3; and

(b)

“qualifying remunerative work” has the same meaning as it has in regulation 4 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002^f4.”; and

after paragraph (7), insert—

“(7A)

A person (“P”) who is within Part IV Section 4 of the Reciprocal Agreement with Ireland will be treated as being ordinarily resident in the United Kingdom where P makes a claim for child tax credit if—

(a)

P resides in Ireland; and

(b)

P is in a relevant situation.

(7B)

Both members of a couple (“A and B”) who are within Part IV Section 4 of the Reciprocal Agreement with Ireland will be treated as being ordinarily resident in the United Kingdom where they make a joint claim for child tax credit tax if—

(a)

either —

(i)

A or B is resident in Ireland; or

(ii)

both A and B are resident in Ireland; and

(b)

either—

(i)

A or B is in a relevant situation; or

(ii)

both A and B are in a relevant situation and it does not matter if A and B are not in the same relevant situation.

(7C)

For the purposes of paragraphs (7A) and (7B), a person is in a “relevant situation” if that person is—

(a)

an employed person as defined in Article 1 of the Reciprocal Agreement with Ireland and subject to the legislation of the United Kingdom in accordance with Part II of that Agreement;

(b)

a self-employed person as defined in Article 1 of the Reciprocal Agreement with Ireland and subject to the legislation of the United Kingdom in accordance with Part II of that Agreement;

(c)

receiving a contributory benefit from the United Kingdom in accordance with Article 9(2) of the Reciprocal Agreement with Ireland;

(d)

receiving a state pension from the United Kingdom within the meaning of Article 3(1)(a)(v) of the Reciprocal Agreement with Ireland; or

(e)

receiving a survivor’s benefit from the United Kingdom within the meaning of Article 3(1)(a)(vi) of the Reciprocal Agreement with Ireland.

(7D)

For the purposes of paragraphs (7A) to (7C), “the Reciprocal Agreement with Ireland” means the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019.”.