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Top Housing Benefit & Council Tax Benefit topic #9306

Subject: "Housing Benefit & Tax credits - Regulations" First topic | Last topic
Derek
                              

CAB Adviser, Esher CAB
Member since
09th Mar 2004

Housing Benefit & Tax credits - Regulations
Mon 31-May-10 07:41 PM

1. I think I am right in believing that only the amount of tax credits actually paid can be taken into account in calculating entitlement to HB, but I can't find this specifically stated in the 2006 HB Regs. Can someone point me to the relevant Reg. please?

2. Similarly, I think it is correct that if arrears of Tax Credits are paid the arrears are not treated as income for HB, but as capital & (??) that the capital is ignored in determining entitlement to means tested benefits for 12 months. Am I right? If so the relevant Reg. would be helpful please.

  

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Replies to this topic
RE: Housing Benefit & Tax credits - Regulations, Kevin D, 01st Jun 2010, #1
RE: Housing Benefit & Tax credits - Regulations, Derek, 01st Jun 2010, #2

Kevin D
                              

Freelance HB & CTB Consultant/Trainer, Hertfordshire
Member since
20th Jan 2004

RE: Housing Benefit & Tax credits - Regulations
Tue 01-Jun-10 07:36 AM

Tue 01-Jun-10 07:37 AM by Kevin D

You're right on both counts. The following are from the "working age" regs.

32. Calculation of average weekly income from tax credits

(1) This regulation applies where a claimant receives a tax credit.

(2) Where this regulation applies, the period over which a tax credit is to be taken into account shall be the period set out in paragraph (3).

(3) Where the instalment in respect of which payment of a tax credit is made is—
(a) a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid;
(b) a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid;
(c) a two weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid;
(d) a four weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.

(4) For the purposes of this regulation “tax credit’ means child tax credit or working tax credit.


46. Income treated as capital

(9) Any arrears of working tax credit or child tax credit shall be treated as capital.


In addition to the above, Tax Credits cannot be taken into account for a period before the date of entitlement - HBR 79 overrides (per CH/653/2009).

  

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Derek
                              

CAB Adviser, Esher CAB
Member since
09th Mar 2004

RE: Housing Benefit & Tax credits - Regulations
Tue 01-Jun-10 04:00 PM

Kevin

Many thanks.

  

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