Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments No. 3) Regulations (Northern Ireland) 2003 and shall come into operation on 8th August 2003.

(2) The Interpretation Act (Northern Ireland) 1954(7) shall apply to these Regulations as it applies to an Act of the Assembly.

Amendment of the Income Support (General) Regulations

2.—(1) The Income Support (General) Regulations (Northern Ireland) 1987(8) shall be amended in accordance with paragraphs (2) to (4).

(2) For regulation 31(3)(9) (date on which income is treated as paid) there shall be substituted the following paragraph –

“(3) Working tax credit or child tax credit shall be treated as paid –

(a)where the award of that tax credit begins on the first day of a benefit week, on, and including, that day, or

(b)on, and including, the first day of the benefit week that follows the date the award begins, or

(c)on, and including, the first day of the first benefit week that follows the date an award of income support begins, if later,

until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.”.

(3) In Schedule 1B(10) (prescribed categories of person) –

(a)in paragraphs 14A(1)(c)(11) (parental leave) and 14B(2)(b)(12) (paternity leave) “working families' tax credit, disabled person’s tax credit” shall be omitted, and

(b)at the end of paragraphs 14A(2) and 14B(3) there shall be added “but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002(13).”.

(4) In Schedule 10 (capital to be disregarded) in paragraph 7(1)(b)(14) –

(a)for “section 128” there shall be substituted “section 127”;

(b)for “section 129” there shall be substituted “section 128”.

Amendment of the Housing Benefit (General) Regulations

3.—(1) The Housing Benefit (General) Regulations (Northern Ireland) 1987(15) shall be amended in accordance with paragraphs (2) to (4).

(2) In Schedule 2 (applicable amounts) in paragraph 14 (disabled child premium) after sub-paragraph (c) there shall be added the following –

“, or,

(d)is a child or young person in respect of whom section 141A of the Contributions and Benefits Act(16) (entitlement after death of child) applies for the purposes of entitlement to child benefit but only for the period prescribed under section 141A(1) of that Act and in respect of whom a disabled child premium was included in the claimant’s applicable amount immediately before the death of that child.”.

(3) In Schedule 4 (sums to be disregarded in the calculation of income other than earnings) in paragraph 61(17) before “the 30 hour element of working tax credit” there shall be inserted “where the claimant is entitled to”.

(4) In Schedule 5 (capital to be disregarded) in paragraph 8(1)(b)(18) –

(a)for “section 128” there shall be substituted “section 127”;

(b)for “section 129” there shall be substituted “section 128”.

Amendment of the Jobseeker’s Allowance Regulations

4.—(1) The Jobseeker’s Allowance Regulations (Northern Ireland) 1996(19) shall be amended in accordance with paragraphs (2) and (3).

(2) For regulation 96(3)(20) (date on which income is treated as paid) there shall be substituted the following paragraph –

“(3) Working tax credit or child tax credit shall be treated as paid –

(a)where the award of that tax credit begins on the first day of a benefit week, on, and including, that day, or

(b)on, and including, the first day of the benefit week that follows the date the award begins, or

(c)on, and including, the first day of the first benefit week that follows the date an award of income-based jobseeker’s allowance begins, if later,

until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.”.

(3) In Schedule 7 (capital to be disregarded) in paragraph 12(1)(b)(21) –

(a)for “section 128” there shall be substituted “section 127”;

(b)for “section 129” there shall be substituted “section 128”.

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations

5.  In Schedule 2A to the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999(22) (date on which change of circumstances take effect) in paragraph 4 for “or (2)” there shall be substituted “, (2) or (3)”.

Amendment of the Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations

6.—(1) The Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003(23) shall be amended in accordance with paragraphs (2) to (6).

(2) In regulation 6 (income support – transitional arrangements) –

(a)in paragraph (1) at the beginning there shall be inserted “Subject to paragraph (2) and regulation 31(3)(24) of the Income Support Regulations,”;

(b)in paragraph (2) for the words following “the Department shall,” to the end of that paragraph there shall be substituted “in the benefit week which begins on or includes 5th October 2003, disregard from his income an amount equivalent to the amount of child tax credit to which he is entitled”;

(c)in paragraph (3) for “paragraphs (1) and (2),” there shall be substituted “paragraph (1)”;

(d)in paragraph (7) –

(i)in each of sub-paragraphs (a), (b) and (c) at the beginning there shall be inserted “subject to sub-paragraph (d)”;

(ii)the word “or” after sub-paragraph (b) shall be omitted;

(iii)after sub-paragraph (c) there shall be added the following –

“or,

(d)the first day of the benefit week in which the child’s first birthday occurs, if earlier.”.

(3) In regulation 7 (jobseeker’s allowance – transitional arrangements) –

(a)in paragraph (1) at the beginning there shall be inserted “Subject to regulation 96(3)(25) of the Jobseeker’s Allowance Regulations,”;

(b)in paragraph (6) –

(i)in each of sub-paragraphs (a), (b) and (c) at the beginning there shall be inserted “subject to sub-paragraph (d)”;

(ii)the word “or” after sub-paragraph (b) shall be omitted;

(iii)after sub-paragraph (c) there shall be added the following –

“or,

(d)the first day of the benefit week in which the child’s first birthday occurs, if earlier.”.

(4) In Schedule 1 (amendment to the Income Support Regulations) –

(a)in paragraph 16(d) after “an adult dependant” there shall be added “and “or for an older student” shall be omitted”;

(b)paragraph 21(e), (f) and (g) shall be omitted.

(5) In Schedule 2 (amendment to the Jobseeker’s Allowance Regulations) –

(a)in paragraph 16(d) after “an adult dependent” there shall be added “and “or for an older student” shall be omitted”;

(b)the words “and paragraph 9(a) in Column (2)” in paragraph 21(a) and paragraphs 2(b), 3(b) and 21(b) and (d) shall be omitted.

(6) In Schedule 4 (other miscellaneous consequential amendments) in paragraph 2(a)(ii), at the end of the definition of “family element” there shall be added “but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002”.

Explanatory Note

(This note is not part of the Regulations.)

These Regulations further amend the Income Support (General) Regulations (Northern Ireland) 1987, the Housing Benefit (General) Regulations (Northern Ireland) 1987, the Jobseeker’s Allowance Regulations (Northern Ireland) 1996, the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999 and the Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) Regulations (Northern Ireland) 2003 (“the amended Regulations”).

These Regulations make further consequential amendments to the amended regulations in connection with the introduction of child tax credit and working tax credit by the Tax Credits Act 2002.

They also correct, within the principal Regulations relating to income support, housing benefit and jobseeker’s allowance, erroneous references relating to tax credits.

In so far as these Regulations are required, for the purposes of regulations 2(4), 3 and 4(3) to be referred to the Social Security Advisory Committee under section 149(2) of the Social Security Administration (Northern Ireland) Act 1992 (“the 1992 Act”), after agreement by the Social Security Advisory Committee, they have not been so referred by virtue of section 150(1)(b) of that Act. Otherwise they make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the 1992 Act, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.

These Regulations do not impose a charge on business.