{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2009/note",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2009/note.json",
  "legislation": "uksi/2009/1829",
  "legislation_title": "The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-amendment-regulations-2009",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, made under powers conferred by the Tax Credits Act 2002, amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (“the principal Regulations”).\nRegulation 2 provides for the principal Regulations to be amended.\nRegulation 3 to 7, and 9 amend regulations 5, 5A, 6, 7, 7A, 7B, 7C and 8 of the principal Regulations. These regulations make provision as to entitlement to working tax credit when a person has time off in connection with maternity, paternity and adoption, has periods of illness or incapacity for work, works seasonally, is on strike, is suspended from work or receives pay in lieu of notice. The amendment clarifies that where a person is treated as being in qualifying remunerative work during these periods, so as to be entitled to working tax credit, entitlement will extend to all elements of working tax credit to which the individual or couple claiming were formerly entitled (including the childcare element where the other conditions for entitlement to that element are met).\nRegulation 8 substitutes regulation 7D of the principal Regulations, which makes provision for a person who ceases to work or reduces their hours of work and thus loses entitlement to working tax credit, to continue to receive working tax credit for a four week period. Under the former regulation 7D a person was entitled to the 4 week continuation only on ceasing to work or reducing their working hours to less than 16 hours per week. The substituted regulation 7D clarifies the position and provides that where a person ceases to work or reduces their working hours below 16 hours per week, and loses entitlement to the basic element of working tax credit, the 4 week continuation will extend to all elements of working tax credit which the individual or couple lose as a result (including the childcare element where the other conditions for entitlement to that element are met). Where one member of a couple, both of whom are working and are entitled to the childcare element of working tax credit, ceases to work or reduces their working hours below 16 hours per week, the 4 week continuation will apply to all elements of working tax credit which the couple lose (including the childcare element where the other conditions for entitlement to that element are met) even though there is no loss of entitlement to the basic element of working tax credit. The substituted regulation 7D also extends the former regulation to provide that a person will be entitled to the 4 week continuation extending to all elements if a reduction in working hours from not less than 30 hours per week to not less than 16 hours per week will result in the individual or couple losing entitlement to the basic element of working tax credit.\nA full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sector is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1829/note",
    "retrieved_at": "2026-10-29T03:09:09.668633+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."
}