The Tax Credits (Miscellaneous Amendments) Regulations, SI 2024/176, amend the following tax credits regulations to ensure that the respective payments are not taken into account in the calculation of income for the purposes of eligibility for tax credits:
Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006: to ensure payments made from the Post Office compensation schemes are disregarded for tax credits purposes.
Child Tax Credit Regulations, SI 2002/2007: to ensure certain recipients of Scottish disability assistance are eligible for disabled or severely disabled elements of Child Tax Credit.
Working Tax Credit (Entitlement and Maximum Rate) Regulations, SI 2002/2005: to include references to the higher rates and components of Scottish disability pension-age disability assistance. The amendments also ensure that claimants continue to receive the severe disability element when they are an in-patient at a hospital or similar institution.
The Tax Credits (Miscellaneous Amendments) Regulations, SI 2024/176, amend the following tax credits regulations to ensure that the respective payments are not taken into account in the calculation of income for the purposes of eligibility for tax credits:
Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006: to ensure payments made from the Post Office compensation schemes are disregarded for tax credits purposes.
Child Tax Credit Regulations, SI 2002/2007: to ensure certain recipients of Scottish disability assistance are eligible for disabled or severely disabled elements of Child Tax Credit.
Working Tax Credit (Entitlement and Maximum Rate) Regulations, SI 2002/2005: to include references to the higher rates and components of Scottish disability pension-age disability assistance. The amendments also ensure that claimants continue to receive the severe disability element when they are an in-patient at a hospital or similar institution.
