8 July, 2021 Open access
8 July, 2021 Open access
New statutory instrument
New regulations have been issued in relation to payments under the Covid Local Support Grant and equivalent Devolved Administration schemes and the calculation of income for tax credits purposes
In force from 29 July 2021, the Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.810/2021) amend regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002 (SI.No.2006/2002) to add payments under the Covid Local Support Grant and equivalent Devolved Administration schemes to the table of sums to be disregarded in the calculation of income.
In addition, the regulations make a minor consequential amendment to extend the definition of 'approved training’ for the purposes of calculating entitlement to child benefit and child tax credit following the introduction of a new ‘Skills for Life and Work’ training programme for young persons in Northern Ireland.
SI.No.810/2021 is available from legislation.gov.uk
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