Abolition of applicable amounts for children in income support and income-based jobseeker's allowance

Further commencement order in relation to the replacement of amounts for children by tax credits

07 December, 2011

A further commencement order has been published in relation to the abolition of applicable amounts for children in income support and income based jobseeker's allowance, and their replacement by tax credits.

The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011 (SI.No.2910/2011) amends article 2(5) of the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003. Article 2(5) commences section 1(3)(d) of the Tax Credits Act 2002 which abolishes applicable amounts for children in income support and income-based jobseeker's allowance. This order defers the date on which those amounts are abolished from 31 December 2011 to 31st December 2014.

The Order also amends article 3(3)(a) of the Tax Credits Act 2002 (Transitional Provisions) Order 2010, which is a transitional provision preventing the overlap of benefits during a period of transition from receiving family support through income support or income-based job seeker’s allowance to receiving child tax credits. Article 3(3)(a) prevents claimants, currently in receipt of family support through income support or income-based job seeker’s allowance, having their new child tax credit claim backdated under regulation 7 of the Tax Credits (Claims and Notifications) Regulations 2002.

SI.No.2910/2011 is available from legislation.gov.uk