The Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations SI 2021/810 amend the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that payments under the covid local support grant and equivalent devolved administration schemes are disregarded as income for the purposes of tax credits. The Child Benefit (General) Regulations, SI 2006/223 are also amended to extend the definition of ‘approved training’ for the purposes of calculating entitlement to child benefit and child tax credit. This is a minor change following the introduction of a new ‘Skills for life and work’ training programme for young persons in Northern Ireland. The Regulations come into force on 29 July 2021.
The Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations SI 2021/810 amend the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that payments under the covid local support grant and equivalent devolved administration schemes are disregarded as income for the purposes of tax credits. The Child Benefit (General) Regulations, SI 2006/223 are also amended to extend the definition of ‘approved training’ for the purposes of calculating entitlement to child benefit and child tax credit. This is a minor change following the introduction of a new ‘Skills for life and work’ training programme for young persons in Northern Ireland. The Regulations come into force on 29 July 2021.
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