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The Tax Credits (Appeals) (No. 2) Regulations 2002

S.I. 2002/3196 · Made 18 December 2002 · Extends to England, Wales and Scotland

Up to date with all changes known to legislation.gov.uk, revised to 2 December 2019.

SOCIAL SECURITY

TAX CREDITS

Made 18th December 2002

Coming into force 1st January 2003

Whereas a draft of this instrument was laid before Parliament in accordance with section 80(1) of the Social Security Act 1998f1 and approved by a resolution of each House of Parliament.

Now, therefore, the Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 7(6), 12(2) and (7), 14(10) and (11), 16(1), 28(1), 39(1)f2, 79(1) and (3) to (7) and 84f3 of, and paragraphs 11 and 12 of Schedule 1 and Schedule 5 to the Social Security Act 1998f4 and all other powers enabling him in that behalf, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992f5, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1998 c. 14.

f2

Section 39(1) as modified by S.I.2002/2926 is cited for the meaning ascribed to the word prescribed.

f3

Section 84 is cited for the meaning ascribed to the word prescribed.

f4

The powers in sections 12(2) and (7), 14(10) and (11), 16(1), 28(1) and 39(1) of the Social Security Act 1998, exercised in these Regulations, are those which have been applied and modified under the powers contained in section 63(8) of the Tax Credits Act 2002 (c. 21) by S.I.2002/2926.

f5

1992 c. 53.

Contents

  1. Part 1: GENERAL
  2. 1Citation, commencement, duration and interpretation
  3. 2Service of notices or documents
  4. Part 2: GENERAL APPEAL MATTERS
  5. 3Other persons with a right of appeal or a right to make an application for a direction
  6. 4Time within which an appeal is to be brought
  7. 5Late appeals
  8. 6Making of an application for an extension of time Repealed
  9. 7Making an application for a direction Repealed
  10. 8Death of a party to an appeal or an application for a direction
  11. Part 3: APPEAL TRIBUNALS FOR TAX CREDITS
  12. Chapter 1: APPEAL TRIBUNALS
  13. 9Composition of appeal tribunals Repealed
  14. 10Assignment of clerks to appeal tribunals: function of clerks Repealed
  15. Chapter 2: PROCEDURE IN CONNECTION WITH DETERMINATION OF APPEALS, APPLICATIONS FOR DIRECTIONS AND PENALTY PROCEEDINGS
  16. 11Consideration and determination of appeals, applications for a direction and penalty proceedings Repealed
  17. 12Choice of hearing Repealed
  18. 13Withdrawal of application for a direction or penalty proceedings Repealed
  19. 14Non-disclosure of medical advice or evidence Repealed
  20. 15Summoning of witnesses and administration of oaths Repealed
  21. Chapter 3: STRIKING OUT APPEALS AND APPLICATIONS FOR A DIRECTION
  22. 16Cases which may be struck out Repealed
  23. 17Reinstatement of struck out cases Repealed
  24. Chapter 4: ORAL HEARINGS
  25. 18Procedure at oral hearings Repealed
  26. 19Manner of providing expert assistance Repealed
  27. 20Postponement and adjournment Repealed
  28. Chapter 5: DECISIONS OF APPEAL TRIBUNALS AND RELATED MATTERS
  29. 21Decisions of appeal tribunals Repealed
  30. 22Late applications for a statement of reasons of tribunal decision Repealed
  31. 23Record of tribunal proceedings Repealed
  32. 24Correction of accidental errors Repealed
  33. 25Setting aside decisions on certain grounds Repealed
  34. 26Provisions common to regulations 24 and 25 Repealed
  35. 26AService of decision notice by electronic mail Repealed
  36. 27Application for leave to appeal to a Commissioner from a decision of an appeal tribunal Repealed
  37. Signature
  38. Explanatory note

1Citation, commencement, duration and interpretationI1

(1)

These Regulations may be cited as the Tax Credits (Appeals) (No. 2) Regulations 2002 and shall come into force on 1st January 2003.

(2)

These Regulations shall cease to have effect on such day as is appointed by order made under section 63(1) of the Tax Credits Act 2002f1 (tax credits appeals etc.: temporary modifications).

(3)

In these Regulations, unless the context otherwise requires—

  • “the Act” means the Social Security Act 1998;

  • “the 2002 Act” means the Tax Credits Act 2002;

  • “the Appeals Regulations” means the Tax Credits (Appeals) Regulations 2002f2;

  • “the Decisions and Appeals Regulations” means the Social Security and Child Support (Decisions and Appeals) Regulations 1999f3;

  • “the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002f4;

  • “appeal” means an appeal under section 38 of the 2002 Act;

  • “an application for a direction” means an application for a direction to close down an enquiry made under section 19(9) of the 2002 Act;

  • F1...

  • F2...

  • F3 “couple” means—

    1. (a)

      two people who are married to, or civil partners of, each other and are members of the same household; or

    2. (b)

      two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;

  • “court” means the High Court, the Court of Appeal, the Court of Session, the High Court or Court of Appeal in Northern Ireland, the House of Lords or the Court of Justice of the European Community;

  • F4...

  • F5...

  • F6...

  • “joint claim” means a claim made under section 3(3)(a) of the 2002 Act and any reference in these Regulations to “joint claimant” shall be construed accordingly;

  • F7...

  • F8...

  • F9...

  • F10...

  • F11...

  • “partner” meansF12... the other member of F13a couple;

  • “party to the proceedings” means the Board and any other person—

    1. (a)

      who is an appellant in an appeal brought against a decision or determination set out in section 38 of the 2002 Act;

    2. (b)

      who is an applicant for a direction to close down an enquiry under section 19(9) of the 2002 Act;

    3. (c)

      who is a defendant (or defender) in penalty proceedings brought under paragraph 3 of Schedule 2 to the 2002 Act;

    4. (d)

      who is a person with a right of appeal or a right to make an application for a direction under regulation 3;

  • F14...

  • F15...

  • F16...

  • “single claim” means a claim made under section 3(3)(b) of the 2002 Act;

  • “tax credit” means child tax credit or working tax credit, construing those terms in accordance with section 1(1) and (2) of the 2002 Act, and any reference in these Regulations to “child tax credit” or “working tax credit” shall be construed accordingly.

2Service of notices or documentsI1

Where, by any provision of these Regulations—

(a)

any notice or other document is required to be given or sent F1... to the Board, that notice or document shall be treated as having been so given or sent on the day that it is received F2... by the Board, and

(b)

any notice or other document is required to be given or sent to any person other than F3... the Board, that notice or document shall, if sent to that person’s last known address, be treated as having been given or sent on the day that it was posted.

3Other persons with a right of appeal or a right to make an application for a directionI1

For the purposes of section 12(2) of the Actf1 (as applied and modified by the Appeals Regulations), where—

(a)

a person has made a claim for a tax credit but is unable for the time being to make an appeal against a decision in respect of that tax credit; or

(b)

a person is the person in respect of whom an enquiry has been initiated under section 19(1) of the 2002 Act, but is unable for the time being to make an application for a direction,

the following other persons have a right of appeal to F1the First-tier Tribunal or a right to make an application for a direction—

(i)

a receiver appointed by the Court of Protection with power to make a claim for a tax credit on behalf of the person;

(ii)

in Scotland, a F2judicial factor, or guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 who has power to claim, or as the case may be, receive a tax credit on his behalf who is administering the estate of the person;

(iii)

a person appointed under regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987f2 (persons unable to act);

(iv)

where there is no person mentioned in sub-paragraph (iii) in relation to the person who is unable to act, a person who has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act and, if a natural person, is aged 18 years or more and who has been so appointed by the Board for the purposes of this sub-paragraph.

4Time within which an appeal is to be broughtI1

(1)

Where a dispute arises as to whether an appeal was brought within the time limit specified in section 39(1) of the 2002 Act, the dispute shall be referred to, and be determined by, F1the First-tier Tribunal.

(2)

The time limit specified in section 39(1) of the 2002 Act may be extended in accordance with regulation 5.

5Late appealsI1

(1)

F1The Board may treat a late appeal as made in time where the conditions specified in paragraphs F2(4) to (8) are satisfied, but no appeal shall in any event be brought more than one year after the expiration of the last day for appealing under section 39(1) of the 2002 Act.

F3(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4)

An appeal may be treated as made in time if the Board is satisfied that it is in the interests of justice.

(5)

For the purposes of paragraph (4) it is not in the interests of justice to F5treat the appeal as made in time unless the Board are satisfied that—

(a)

the special circumstances specified in paragraph (6) are relevant F6...; or

(b)

some other special circumstances exist which are wholly exceptional and relevant ...,

and as a result of those special circumstances, it was not practicable for the appeal to be made within the time limit specified in section 39(1) of the 2002 Act.

(6)

For the purposes of paragraph (5)(a), the special circumstances are that—

(a)

the F7appellant or a partner or dependant of the appellant has died or suffered serious illness;

(b)

the appellant is not resident in the United Kingdom; or

(c)

normal postal services were disrupted.

(7)

In determining whether it is in the interests of justice to F8treat the appeal as made in time, regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the time within which the appeal is to be brought under section 39(1) of the 2002 Act and the F9submission of the notice of appeal, the more compelling should be the special circumstances.

(8)

In determining whether it is in the interests of justice to F10treat the appeal as made in time, no account shall be taken of the following—

(a)

that the applicant or any person acting for him was unaware of or misunderstood the law applicable to his case (including ignorance or misunderstanding of the time limit imposed by section 39(1) of the 2002 Act); or

(b)

that F11the Upper Tribunal or a court has taken a different view of the law from that previously understood and applied.

F12(9)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6Making of an application for an extension of timeF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7Making an application for a directionF1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8Death of a party to an appeal or an application for a directionI1

(1)

In any proceedings relating to an appeal or an application for a direction, on the death of a party to those proceedings (other than the Board) the following persons may proceed with the appeal or application for a direction in the place of such deceased party—

(a)

where the proceedings are in relation to a single claim, the personal representatives of the person who has died;

(b)

where the proceedings are in relation to a joint claim, where only one of the persons by whom the claim was made has died, the other person with whom the claim was made;

(c)

where the proceedings are in relation to a joint claim where both the persons by whom the claim was made have died, the personal representatives of the last of them to die;

(d)

for the purposes of paragraph (c), where persons have died in circumstances rendering it uncertain which of them survived the other—

(i)

their deaths shall be presumed to have occurred in order of seniority; and

(ii)

the younger shall be treated as having survived the elder.

(2)

Where there is no person mentioned in paragraphs (1)(a) to (1)(c) to proceed with the appeal or application for a direction, the Board may appoint such person as they think fit to proceed with that appeal or that application in the place of such deceased party referred to in paragraph (1).

(3)

A grant of probate, confirmation or letters of administration to the estate of the deceased party, whenever taken out, shall have no effect on an appointment made under paragraph (2).

(4)

Where a person appointed under paragraph (2) has, prior to the date of such appointment, taken any action in relation to the appeal or application for a direction on behalf of the deceased party, the effective date of appointment by the Board shall be the day immediately prior to the first day on which such action was taken.

9Composition of appeal tribunalsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10Assignment of clerks to appeal tribunals: function of clerksF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11Consideration and determination of appeals, applications for a direction and penalty proceedingsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12Choice of hearingF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13Withdrawal of application for a direction or penalty proceedingsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14Non-disclosure of medical advice or evidenceF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15Summoning of witnesses and administration of oathsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16Cases which may be struck outF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17Reinstatement of struck out casesF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18Procedure at oral hearingsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19Manner of providing expert assistanceF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20Postponement and adjournmentF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21Decisions of appeal tribunalsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22Late applications for a statement of reasons of tribunal decisionF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23Record of tribunal proceedingsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24Correction of accidental errorsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25Setting aside decisions on certain groundsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26Provisions common to regulations 24 and 25F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26AService of decision notice by electronic mailF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27Application for leave to appeal to a Commissioner from a decision of an appeal tribunalF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

Signed by authority of the Secretary of State for Work and Pensions.

P. Hollis

Parliamentary Under-Secretary of State,

Department for Work and Pensions

18th December 2002

Explanatory note

(This note is not part of the Regulations)

These Regulations are made in consequence of the application and modification of Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) by the Tax Credits (Appeals) Regulations 2002 (S.I. 2002/2926) which are made under section 63(8) of the Tax Credits Act 2002 (c. 21) (“the 2002 Act”) for the purposes of the temporary modifications made by section 63 of the 2002 Act. Those modifications have the effect of sending appeals against the decisions set out in section 38 of the 2002 Act, directions to close down an enquiry made under section 19(10) of the 2002 Act and penalty proceedings brought under paragraph 3 of Schedule 2 to the 2002 Act (“penalty proceedings”), to an appeal tribunal, until a day is appointed under section 63(1) of the 2002 Act.

Part 1 of these Regulations contains provisions relating to commencement, citation and interpretation and service of notices or documents.

Part 2 of the Regulations concerns rights of appeal and the procedure for bringing appeals. Regulation 3 makes provision for additional persons to have a right of appeal, or to make an application for a direction to close down an enquiry under section 19(9) of the 2002 Act (“application for a direction”) (other than those provided for in the 2002 Act). Regulation 4 sets out the procedure for dealing with a dispute in relation to time limits. Regulation 5 deals with late appeals. Regulation 6 provides for the manner in which an application for an extension of time must be made. Regulation 7 provides for the manner in which an application for a direction must be made. Regulation 8 sets out who may proceed with an appeal or an application for a direction when a party to an appeal dies.

Part 3 makes provision for appeal tribunals for tax credits. Chapter 1 provides for the requirements relating to the composition of appeal tribunals and the assignment of clerks to tribunals. Chapters 2 to 5 of Part 3 provide for further matters relating to appeals, applications for a direction and penalty proceedings. Chapter 2 makes provision for the procedural requirements in the determination of appeals, applications for a direction and penalty proceedings, including withdrawal of applications for a direction and penalty proceedings, non-disclosure of medical advice or evidence and the summoning of witnesses. Chapter 3 provides for the striking out of certain appeals and applications for a direction and the related procedure for reinstatement. Chapter 4 provides for the procedure at oral hearings and Chapter 5 makes provision relating to the decisions of appeal tribunals, the reasons for those decisions and applications for leave to appeal to a Social Security Commissioner.

These Regulations do not impose a charge on business.