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Emergency tax credit changes

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The Child Benefit and Tax Credits (Amendment) Regulations, SI 2022/346, ensure that people who left Ukraine in connection with the Russian invasion on 24 February 2022 are exempt from the requirement to have been living in the UK for at least three months before becoming entitled to child benefit, and so will be able to access the benefit immediately from the day of their arrival. The regulations also ensure that payments under the homes for Ukraine scheme are disregarded for the purposes of calculating entitlement to tax credits. The regulations came into force on 22 March 2022.

Th residency conditions for other benefits (for example, universal credit, housing benefit and jobseeker’s allowance) are also being relaxed, by the Social Security (Habitual Residence and Past Presence) (Amendment) Regulations, SI 2022/344, meaning that those benefits will also be available immediately.

Issue: 1569
Categories: News