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The Tax Credits Up-rating Order 2002

S.I. 2002/829 · Made 26 March 2002

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SOCIAL SECURITY

TAXES

Made 26th March 2002

Coming into force 9th April 2002

Whereas, the Treasury having made a review under section 150(1) of the Social Security Administration Act 1992f1, a draft of the following Order was laid before Parliament in accordance with the provisions of sections 150(2) and 190(1)(a) of that Act and section 2(4) of, and paragraphs 31 and 33 of Schedule 2 to, the Tax Credits Act 1999 and approved by resolution of each House of Parliament.

Now, therefore, the Treasury, in exercise of the powers conferred by sections 150 and 189(4) of the Social Security Administration Act 1992, section 132 of the Social Security Administration (Northern Ireland) Act 1992f2 and section 2(1)(a) and (4) of, and paragraphs 2, 4 and 20(f) of Schedule 2 to, the Tax Credits Act 1999, and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1992 c. 5; section 150 was relevantly amended by paragraph 3(e) of Schedule 1 to the Tax Credits Act 1999 (c. 10).

f2

1992 c. 8.

Contents

  1. 1Citation, commencement and effect
  2. 2Interpretation
  3. 3Working families' tax credit
  4. 4Disabled person’s tax credit
  5. Signature
  6. Schedule 1SCHEDULE 4 TO THE FAMILY CREDIT REGULATIONS SHOWING THE SUMS SPECIFIED BY THIS ORDER
  7. Schedule 2SCHEDULE 5 TO THE DISABILITY WORKING ALLOWANCE REGULATIONS SHOWING THE SUMS SPECIFIED BY THIS ORDER
  8. Explanatory note

1Citation, commencement and effect

(1)

This Order may be cited as the Tax Credits Up-rating Order 2002 and shall come into force on 9th April 2002.

(2)

This Order shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 9th April 2002.

2Interpretation

In this Order—

  • “the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991f1 and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992f2;

  • “the Family Credit Regulations” means the Family Credit (General) Regulations 1987f3 and the Family Credit (General) Regulations (Northern Ireland) 1987f4.

3Working families' tax credit

In the Family Credit Regulations—

(a)

in regulation 46 (determination of appropriate maximum working families' tax credit)—

(i)

in paragraph (1A)(a)f1 the maximum amount specified is £135 per week;

(ii)

in paragraph (1A)(b)f2 the maximum amount specified is £200 per week;

(iii)

in paragraph (4)f3 the capital sum prescribed is £3,000;

(iv)

in paragraphs (4), (5)f4 and (6), the amount specified for the credit in respect of a child or young person is NIL;

(b)

in regulation 47(1)f5 (applicable amount) for the sum of £92.90 there shall be substituted the sum of £94.50;

(c)

in Schedule 4f6 (determination of maximum working families' tax credit) the sums prescribed shall be as set out in Schedule 1 to this Order.

4Disabled person’s tax credit

In the Disability Working Allowance Regulations—

(a)

in regulation 51 (determination of appropriate maximum disabled person’s tax credit)—

(i)

in paragraph (1AA)(a)f1 the maximum sum specified is £135 per week;

(ii)

in paragraph (1AA)(b)f2 the maximum sum specified is £200 per week;

(iii)

in paragraph (4)f3 the capital sum prescribed is £3,000;

(iv)

in paragraphs (4), (5) and (6)f4, the amount specified for the allowance in respect of a child or young person is NIL;

(b)

in regulation 52(1)f5 (applicable amount)—

(i)

in sub-paragraph (a) for the sum of £72.25 there shall be substituted the sum of £73.50;

(ii)

in sub-paragraph (b) for the sum of £92.90 there shall be substituted the sum of £94.50;

(c)

in Schedule 5f6 (determination of appropriate maximum disabled person’s tax credit) the sums prescribed shall be as set out in Schedule 2 to this Order.

Signature

Tony McNulty

Anne McGuire

Two of the Lords Commissioners of Her Majesty’s Treasury

26th March 2002

Schedule 1SCHEDULE 4 TO THE FAMILY CREDIT REGULATIONS SHOWING THE SUMS SPECIFIED BY THIS ORDER

SCHEDULE 4

DETERMINATION OF MAXIMUM WORKING FAMILIES' TAX CREDIT: ADULT CHILD AND YOUNG PERSON CREDITS (EXCLUDING CHILDCARE TAX CREDIT)

(1) Adult, child or young person(2) Amount of Credit
1

Adult.

1

£60.00

2

Adult to whom regulation 46(1)(b) applies (lone parent working, or member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week).

2

£11.65

3

Adult to whom regulation 46(1)(d) applies (lone parent who is, or member of a married or umarried couple either or both of whom are, severely disabled).

3

£16.25

4

Person in respect of the period beginning on, and including, that person’s date of birth and ending on the day preceding the Tuesday which first occurs in the September following that person’s sixteenth birthday.

4

£26.45

5

Person in respect of the period beginning on, and including, the Tuesday which first occurs in the September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday.

5

£27.20

6

Child or young person—

6

(a)

to whom regulation 46(1)(f)(i) applies (disabled child or young person); or

(a)

£35.50; or

(b)

to whom regulation 46(1)(f)(ii) applies (severely disabled child or young person).

(b)

£46.75

Schedule 2SCHEDULE 5 TO THE DISABILITY WORKING ALLOWANCE REGULATIONS SHOWING THE SUMS SPECIFIED BY THIS ORDER

SCHEDULE 5

DETERMINATION OF APPROPRIATE MAXIMUM DISABLED PERSON'S TAX CREDIT (EXCLUDING CHILDCARE TAX CREDIT)

(1) Claimant, child or young person(2) Amount of Credit
1

Single Claimant.

1

£62.10

2

Claimant to whom regulation 51(1)(c) applies (member of a married or unmarried couple or lone parent).

2

£92.80

3

Claimant to whom regulation 51(1)(d) applies (single claimant or lone parent who works, or member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week).

3

£11.65

4

Claimant to whom regulation 51(1)(e) applies (lone parent who is, or member of a married or unmarried couple either or both of whom are, severely disabled).

4

£16.25

5

Claimant to whom regulation 51(1)(f) applies (severely disabled person who is neither a lone parent nor a member of a married or unmarried couple).

5

£11.25

6

Person in respect of the period beginning on, and including, that person’s date of birth and ending on the day preceding the Tuesday which first occurs in the September following that person’s sixteenth birthday.

6

£26.45

7

Person in respect of the period beginning on, and including, the Tuesday which first occurs in the September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday.

7

£27.20

8

Child or young person—

8

(a)

to whom regulation 51(1)(h)(i) applies (disabled child or young person); or

(a)

£35.50; or

(b)

to whom regulation 51(1)(h)(ii) applies (severely disabled child or young person).

(b)

£46.75

Explanatory note

(This note is not part of the Order)

This Order is made as a consequence of a review under section 150 of the Social Security Administration Act 1992 in relation to awards of working families' tax credit and disabled person’s tax credit commencing on or after 9th April 2002.

Article 1 provides for citation, commencement and effect, and Article 2 for interpretation.

Article 3 and Schedule 1 specify the applicable amount for working families' tax credit and the amount of credits for an adult, child or young person which determines a family’s maximum working families' tax credit.

Article 4 and Schedule 2 specify the applicable amount for disabled person’s tax credit and the amount of credit for an adult, child or young person which determines the appropriate maximum disabled person’s tax credit.