{
  "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002",
  "json_url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002.json",
  "id": "uksi/2002/2008",
  "title": "The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002",
  "short_title": "Tax Credits (Income Thresholds and Determination of Rates) 2002",
  "long_title": "Section 7(1) of the Tax Credits Act 2002 (c.21) (“the Act”) provides that the entitlement of a person or persons to a tax credit is dependent on “the relevant income” (defined in subsection (3) of that section) not exceeding an income threshold or exceeding the income threshold by only so much as will result in there being a rate of the tax credit in his or their case. These Regulations prescribe the manner in which the income threshold is to be determined and also prescribe amounts in relation to the definition of “the relevant income”.",
  "citation": "S.I. 2002/2008",
  "type": "uksi",
  "year": "2002",
  "number": "2008",
  "version": "current",
  "date": "2002-07-30",
  "revised": true,
  "valid_from": "2024-04-16",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Manner in which amounts to be determined for the purposes of section 7(1)(a) of the Act",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Social security benefits prescribed for the purposes of section 7(2) of the Act",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amounts prescribed for the purposes of section 7(3) of the Act",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Manner of determining the rate at which a person is, or persons are, entitled to a tax credit",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Determination of rate of working tax credit",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Determination of rate of child tax credit",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8A",
      "kind": "regulation",
      "number": "8A",
      "heading": "Cases where there is a reciprocal agreement",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-8A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Cases in which there is no rate of tax credit",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/pdf/uksi_20022008_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/2008/pdfs/uksi_20022008_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 77,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-income-thresholds-and-determination-of-rates-regulations-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2008",
    "retrieved_at": "2026-10-29T06:51:18.780800+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."
}