Explanatory note

These Regulations amend the Family Credit (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 463) and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 78). Family credit and disability working allowance became known as working families' tax credit and disabled person’s tax credit respectively on 5th October 1999.

The purpose of the amendments is to increase from £21.25 to £25.60 the maximum working families' tax credit, and the maximum disabled person’s tax credit, in respect of the period beginning on (and including) a person’s date of birth and ending on the day preceding the first Tuesday in September following that person’s sixteenth birthday. The increases have effect in relation to award periods of both tax credits commencing on or after 6th June 2000.

Regulation 1 provides for citation, commencement and effect.

Regulation 2 amends Schedule 4 to the Family Credit (General) Regulations (Northern Ireland) 1987.

Regulation 3 amends Schedule 5 to the Disability Working Allowance (General) Regulations (Northern Ireland) 1992.