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Tax credits and child benefit

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The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations, SI 2021/1286 come into force on 9 December 2021 and ensure that entitlement to tax credits and child benefit remains unaffected by the introduction of a number of initiatives. The regulations:

  • amend the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that payments under the Household Support Fund and equivalent Devolved Administration schemes are disregarded as income for the purposes of calculating entitlement to tax credits; and
  • amend the Child Tax Credit Regulations, SI 2002/2007, the Child Benefit (General) Regulations, SI 2006/223 and the Working Tax Credit (Entitlement and Maximum Rate) Regulations, SI 2002/2005 to account for the introduction of Scottish disability assistance, a Scottish training programme known as ‘No One Left Behind’, and the Approval of Home Childcare Providers (Wales) Scheme 2021.
Issue: 1555
Categories: News
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