Social Security and UC (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regs 2024

Miscellaneous amendments to social security legislation, including:

Regulation 7 makes amendments to the Universal Credit Regulations 2013 (S.I. 2013/376). The amendments to regulation 2 update the definition of a foster parent as a result of changes to the legislative framework governing the placement of children. The amendment to regulation 4A ensures that a child element of universal credit can be paid where a child is placed for adoption with a claimant. The amendment to regulation 68 removes a young student’s bursary payable in Scotland from the definition of a student loan. The amendment to regulation 71 enables student income to be averaged across a year, or a period of study if shorter, even in circumstances where the claimant was not entitled to universal credit for part of that year or period of study, when calculating the amount of student income that is to be attributed to a claimant for a particular assessment period.

Regulation 8 makes amendments to the Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230) (‘the 2014 Regulations’). Regulation 8(2) revokes paragraphs (6) and (7) of regulation 6A, which allow claimants to claim and renew tax credits, from 6th April 2025, and amends paragraphs (1) and (8) accordingly. Regulation 8(3) amends regulation 12A to allow tax credit awards to be in year finalised where a claimant who has been invited to claim universal credit has not done so by their deadline date. Regulation 8(4) amends paragraph 16 of Schedule 1 following reform of the “basis period” for tax purposes in relation to trades, professions and vocations, under the Finance Act 2022 (c. 3).

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