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The Tax Credits Up-rating Order 2001

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Statutory Instruments

2001 No. 1141

SOCIAL SECURITY

TAXES

The Tax Credits Up-rating Order 2001

Made

22nd March 2001

Coming into force

10th April 2001

Whereas, the Treasury having made a review under section 150(1) of the Social Security Administration Act 1992(1), a draft of the following Order was laid before Parliament in accordance with the provisions of sections 150(2) and 190(1)(a) of that Act and section 2(4) of, and paragraphs 31 and 33 of Schedule 2 to, the Tax Credits Act 1999 and approved by resolution of each House of Parliament:

Now, therefore, the Treasury, in exercise of the powers conferred by sections 150 and 189(4) of the Social Security Administration Act 1992, section 132 of the Social Security Administration (Northern Ireland) Act 1992(2) and section 2(1)(a) and (4) of, and paragraphs 2, 4 and 20(f) of Schedule 2 to, the Tax Credits Act 1999, and of all other powers enabling them in that behalf, hereby make the following Order:

Citation, commencement and effect

1.—(1) This Order may be cited as the Tax Credits Up-rating Order 2001 and shall come into force on 10th April 2001 immediately after the Tax Credits Schemes (Miscellaneous Amendments No. 2) Regulations 2001(3) and the Tax Credits Schemes (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2001(4).

(2) This Order shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 10th April 2001.

Interpretation

2.  In this Order—

“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991(5) and the Disability Working Allowance (General) Regulations (Northern Ireland) 1992(6);

“the Family Credit Regulations” means the Family Credit (General) Regulations 1987(7) and the Family Credit (General) Regulations (Northern Ireland) 1987(8).

Working families' tax credit

3.  In the Family Credit Regulations—

(a)in regulation 46 (determination of appropriate maximum working families' tax credit)—

(i)in paragraph (1A)(a)(9) the maximum amount specified is £100 per week;

(ii)in paragraph (1A)(b) the maximum amount specified is £150 per week;

(iii)in paragraph (4)(10) the capital sum prescribed is £3,000;

(iv)in paragraphs (4), (5)(11) and (6), the amount specified for the credit in respect of a child or young person is NIL;

(b)in regulation 47(1)(12) (applicable amount) for the sum of £91.45 there shall be substituted the sum of £92.90;

(c)in Schedule 4(13) (determination of maximum working families' tax credit) the sums prescribed shall be as set out in Schedule 1 to this Order.

Disabled person’s tax credit

4.  In the Disability Working Allowance Regulations—

(a)in regulation 51 (determination of appropriate maximum disabled person’s tax credit)—

(i)in paragraph (1AA)(a)(14) the maximum sum specified is £100 per week;

(ii)in paragraph (1AA)(b) the maximum sum specified is £150 per week;

(iii)in paragraph (4)(15) the capital sum prescribed is £3,000;

(iv)in paragraphs (4), (5) and (6)(16), the amount specified for the allowance in respect of a child or young person is NIL;

(b)in regulation 52(1)(17) (applicable amount)—

(i)in sub-paragraph (a) for the sum of £71.10 there shall be substituted the sum of £72.25;

(ii)in sub-paragraph (b) for the sum of £91.45 there shall be substituted the sum of £92.90;

(c)in Schedule 5(18) (determination of appropriate maximum disabled person’s tax credit) the sums prescribed shall be as set out in Schedule 2 to this Order.

Greg Pope

David Jamieson

Two of the Lords Commissioners of Her Majesty’s Treasury

22nd March 2001

Article 3(c)

SCHEDULE 1SCHEDULE 4 TO THE FAMILY CREDIT REGULATIONS SHOWING THE SUMS SPECIFIED BY THIS ORDER

SCHEDULE 4DETERMINATION OF MAXIMUM WORKING FAMILIES' TAX CREDIT: ADULT, CHILD AND YOUNG PERSON CREDITS (EXCLUDING CHILDCARE TAX CREDIT)

(1) Adult, child or young person(2) Amount of Credit

1.  Adult.

1.  £54.00.

2.  Adult to whom regulation 46(1)(b) applies (lone parent working, or member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week).

2.  £11.45.

3.  Adult to whom regulation 46(1)(d) applies (lone parent who is, or member of a married or unmarried couple either or both of whom are, severely disabled).

3.  £16.00.

4.  Person in respect of the period beginning on, and including, that person’s date of birth and ending on the day preceding the Tuesday which first occurs in the September following that person’s sixteenth birthday.

4.  £26.00.

5.  Person in respect of the period beginning on, and including, the Tuesday which first occurs in the September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday.

5.  £26.75.

6.  Child or young person—

(a)to whom regulation 46(1)(f)(i) applies (disabled child or young person); or

(b)to whom regulation 46(1)(f)(ii) applies (severely disabled child or young person).

6.—(a) £30.00; or

(b)£41.05.

Article 4(c)

SCHEDULE 2SCHEDULE 5 TO THE DISABILITY WORKING ALLOWANCE REGULATIONS SHOWING THE SUMS SPECIFIED BY THIS ORDER

SCHEDULE 5DETERMINATION OF APPROPRIATE MAXIMUM DISABLED PERSON'S TAX CREDIT (EXCLUDING CHILDCARE TAX CREDIT)

(1) Claimant, child or young person(2) Amount of Credit

1.  Single Claimant.

1.  £56.05.

2.  Claimant to whom regulation 51(1)(c) applies (member of a married or unmarried couple or lone parent).

2.  £86.25.

3.  Claimant to whom regulation 51(1)(d) applies (single claimant or lone parent who works, or member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week).

3.  £11.45.

4.  Claimant to whom regulation 51(1)(e) applies (lone parent who is, or member of a married or unmarried couple either or both of whom are, severely disabled).

4.  £16.00.

5.  Claimant to whom regulation 51(1)(f) applies (severely disabled person who is neither a lone parent nor a member of a married or unmarried couple).

5.  £11.05.

6.  Person in respect of the period beginning on, and including, that person’s date of birth and ending on the day preceding the Tuesday which first occurs in the September following that person’s sixteenth birthday.

6.  £26.00.

7.  Person in respect of the period beginning on, and including, the Tuesday which first occurs in the September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday.

7.  £26.75.

8.  Child or young person—

(a)to whom regulation 51(1)(h)(i) applies (disabled child or young person); or

(b)to whom regulation 51(1)(h)(ii) applies (severely disabled child or young person).

8.—(a) £30.00; or

(b)£41.05.

Explanatory Note

(This note is not part of the Order)

This Order is made as a consequence of a review under section 150 of the Social Security Administration Act 1992 in relation to working families' tax credit and disabled person’s tax credit.

Article 1 provides for citation, commencement and effect, and Article 2 for interpretation.

Article 3 and Schedule 1 specify the applicable amount for working families' tax credit and the amount of credits for an adult, child or young person which determines a family’s maximum working families' tax credit.

Article 4 and Schedule 2 specify the applicable amount for disabled person’s tax credit and the amount of credit for an adult, child or young person which determines the appropriate maximum disabled person’s tax credit.

(1)

1992 c. 5; section 150 was relevantly amended by paragraph 3(e) of Schedule 1 to the Tax Credits Act 1999 (c. 10).

(3)

S.I. 2001/367.

(4)

S.I. 2001/366.

(5)

S.I. 1991/2887; relevant amending instruments are S.I. 1992/2155, 1993/2119, 1999/2487, 2000/931 (the latest up-rating order), and 2001/367.

(6)

S.R. 1992 No. 78; relevant amending provisions are S.R. 1993 No. 373 and S.I. 1999/2488, 2000/931 (the latest up-rating order), and 2001/366.

(7)

S.I. 1987/1973; relevant amending instruments are S.I. 1992/2155, 1993/2119, 1999/2487, 2000/931 (the latest up-rating order) and 2001/367.

(8)

S.R. 1987 No. 463; relevant amending provisions are S.R. 1992 No. 403 and 1993 No. 373, and S.I. 1999/2488, 2000/931 (the latest up-rating order) and 2001/366.

(9)

Paragraph (1A) for Great Britain was inserted by regulation 7(3) of S.I. 1999/2487 and amended by regulation 3(3) of S.I. 2001/367; paragraph (1A) for Northern Ireland was inserted by regulation 7(3) of S.I. 1999/2488 and amended by regulation 3(3) of S.I. 2001/366.

(10)

Amended for Great Britain by regulation 33 of S.I. 1993/2119; amended for Northern Ireland by regulation 3(10) of S.R. 1993 No. 373.

(11)

Amended for Great Britain by regulation 3(7) of S.I. 2001/367; amended for Northern Ireland by regulation 3(7) of S.I. 2001/366.

(12)

Amended for Great Britain by regulation 11 of S.I. 1992/2155, regulation 26(1), and paragraph (1)(xvi) of Schedule 1 to S.I. 1992/2487, and Article 3(c) of S.I. 2000/931; amended for Northern Ireland by regulation 3(9) of S.R. 1992 No. 403, regulation 26(1), and paragraph (1)(xvi) of Schedule 1 to, S.I. 1992/2488, and Article 3(c) of S.I. 2000/931.

(13)

Amended for Great Britain by regulation 4 of S.I. 2001/367; amended for Northern Ireland by regulation 4 of S.I. 2001/366.

(14)

Paragraph (1AA) for Great Britain was inserted by regulation 18(3) of S.I. 1999/2487 and amended by regulation 6(3) of S.I. 2001/367; paragraph (1AA) for Northern Ireland was inserted by regulation 18(3) of S.I. 1999/2488 and amended by regulation 6(3) of S.I. 2001/366.

(15)

Amended for Great Britain by regulation 44 of S.I. 1993/2119 and regulation 18(4) of S.I. 1999/2487; amended for Northern Ireland by regulation 2(10) of S.R. 1993 No. 373 and regulation 18(4) of S.I. 1999/2488.

(16)

Paragraph (5) was amended, for Great Britain, by paragraph 17 of the Schedule to S.I. 1992/2155 and regulation 6(7) of S.I. 2001/367 and, for Northern Ireland, by regulation 6(7) of S.I. 2001/366. Paragraphs (5) and (6) were amended, for Great Britain, by regulation 18(4) of S.I. 1999/2487 and, for Northern Ireland, by regulation 18(4) of S.I. 1999/2488.

(17)

Amended for Great Britain by paragraph 18 of the Schedule to S.I. 1992/2155, regulation 26(2) of, and paragraph (2)(xvi) of Schedule 2 to, S.I. 1999/2487, and Article 4(c) of S.I. 2000/931; amended for Northern Ireland by Article 4(c) of S.I. 2000/931.

(18)

Amended for Great Britain by regulation 7 of S.I. 2001/367; amended for Northern Ireland by regulation 7 of S.I. 2001/366.

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