The Tax Credits (Payments by the Commissioners) Regulations 2002

Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the Act U.K.

3.—(1) This regulation has effect in relation to payments of—

(a) child tax credit; and

(b) any child care element of working tax credit.

(2) Subject to regulation 5, the member of a [F1 couple] prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

(3) The member of a [F2 couple] [F3 prescribed by this paragraph is—

(a) where the [F2 couple] are for the time being resident at the same address—

(i) the member who is identified by both members of the [F2 couple] as the main carer;

(ii) in default of a member being so identified, the member who appears to [F4 the Commissioners] to be the main carer; and

(b) where—

(i) the members of the [F2 couple] are for the time being resident at different addresses, or

(ii) one member of the [F2 couple] is temporarily absent from the address at which they live together,

the member who appears to [F4 the Commissioners] to be the main carer.

Here “main carer” means the member of the [F2 couple] who is the main carer for the children and qualifying young persons for whom either or both of the members is or are responsible.]

(4) “Children” means persons who have not attained the age of sixteen or who fall within the terms of regulation 4 of the Child Tax Credit Regulations 2002 M1 .

(5) “Qualifying young persons” means persons, other than children, who—

(a) have not attained the age of [F5 twenty], and

(b) satisfy the conditions in regulation 5(3) and (4) of the Child Tax Credit Regulations 2002.

(6) Where payments are being made to the member of a [F6 couple] prescribed by virtue of paragraph (3) and the members of the [F6 couple] jointly give notice to [F4 the Commissioners] that, as a result of a change of circumstances, the payments should be made to the other member as the main carer, the other member shall[F7 , except where the notice appears to [F4 the Commissioners] to be unreasonable,] be treated as prescribed by virtue of paragraph (3).

[F8 (7) For the purposes of this regulation, a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.]

Textual Amendments

F1 Word in reg. 3(2) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(a)

F2 Word in reg. 3(3) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(a)

F3 Words in reg. 3(3) substituted (1.5.2004) by The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2004 (S.I. 2004/1241), regs. 1, 5(a)

F4 Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(4)

F5 Word in reg. 3(5)(a) substituted (9.6.2022) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 7(2)

F6 Word in reg. 3(6) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(3)(a)

F7 Words in reg. 3(6) inserted (1.5.2004) by The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2004 (S.I. 2004/1241), regs. 1, 5(b)

F8 Reg. 3(7) added (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 8

Marginal Citations

M1 S.I. 2002/2007.