Social Security Citation and commencement 1 1 These Regulations may be cited as the Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations (Northern Ireland) 2024. 2 These Regulations come into operation— a on 6th April 2025 in relation to regulation 8(2); b on 6th April 2024 in relation to regulations 8(3) and 8(4); c on 3rd April 2024 in relation to all other regulations. 3 The Interpretation Act (Northern Ireland) 1954 , shall apply to these Regulations as it applies to an Act of the Assembly. Amendment of the Income Support (General) Regulations 2 After regulation 66C of the Income Support (General) Regulations (Northern Ireland) 1987 (treatment of fee loans) insert — Treatment of loans for specific purposes 66D A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income. . Amendment of the Jobseeker’s Allowance Regulations 3 After regulation 136B of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996 (treatment of fee loans) insert— Treatment of loans for specific purposes 136C A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income. . Amendment of the Housing Benefit Regulations 4 After regulation 62 of the Housing Benefit Regulations (Northern Ireland) 2006 (treatment of fee loans), insert— Treatment of loans for specific purposes 62A A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare shall be disregarded as income. . Amendment of the Employment and Support Allowance Regulations 5 After regulation 139 of the Employment and Support Allowance Regulations (Northern Ireland) 2008 , (treatment of fee loans), insert— Treatment of loans for specific purposes 139A A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income. . Amendment of the Social Security (Payments on Account of Benefit) Regulations 6 1 The Social Security (Payments on Account of Benefit) Regulations (Northern Ireland) 2016 , are amended in accordance with paragraph (2). 2 In regulation 5(1) (payment on account of benefit where there is no award of benefit)— a at the end of sub-paragraph (b) omit “and”; b at the end of sub-paragraph (c) omit “.” and insert “; and” ; c after sub-paragraph (c) insert— d where the payment on account of benefit is to be on account of universal credit, A has been allocated a national insurance number. . Amendment of the Universal Credit Regulations 7 1 The Universal Credit Regulations (Northern Ireland) 2016 are amended as follows. 2 In regulation 5(1) (responsibility for children looked after by an authority)— a at the end of sub-paragraph (b) omit “.” and insert “;” ; b after sub-paragraph (b) insert— c any period during which the child or qualifying young person is placed for adoption under the Adoption (Northern Ireland) Order 1987 . 3 In regulation 68(7) (person treated as having a student income), in the definition of “student loan” omit “and includes, in Scotland, a young student’s bursary paid under regulation 4(1)(c) of the Students’ Allowances (Scotland) Regulations 2007”. 4 In regulation 71 (calculation of student income – amount for an assessment period) at the end of “step 2” insert— But where the first day of the person’s current universal credit award is on a date later than the first day of the year of the course, or period of the course in question, each period of one month beginning on the same day as the assessment periods for, and preceding the commencement of, that award is to be treated as an assessment period when determining the number of assessment periods for which the person is to be treated as having student income. . Amendment of the Universal Credit (Transitional Provisions) Regulations 8 1 The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 , are amended as follows. 2 In regulation 4A (restrictions on claims for housing benefit, income support or a tax credit)— a in paragraph (1), for “(7)” substitute “(5)” ; b omit paragraph (6); c omit paragraph (7); d in paragraph (8), omit the words after sub-paragraph (b). 3 In regulation 11(1) (modification of tax credits legislation: finalisation of tax credits)— a in sub-paragraph (a), after “having been made” insert “, or a migration notice is issued and the notified person fails to make a claim on or before the deadline day” ; b in sub-paragraph (b), after “treated as made” insert “or in which the deadline day falls” . 4 In Schedule 1 (modification of tax credits legislation – finalisation of tax credits), in paragraph 16, for sub-paragraph (c) substitute— c after paragraph (1) insert— 2 Actual or estimated taxable profits attributable to the part tax year (“the relevant trading income”) is to be calculated by reference to the basis period (determined by reference to paragraph 63 or paragraph 65 of Schedule 1 to the Finance Act 2022 , whichever applies) ending with 5th April 2024. 3 The relevant trading income is to be calculated by— a taking the figure for the actual or estimated taxable income earned in the basis period referred to in sub-paragraph (2); b dividing that figure by the number of days in that period to give the daily figure; and c multiplying the daily figure by the number of days in the part tax year on which the trade, profession or vocation was carried on. . Sealed with the Official Seal of the Department for Communities on 13th March 2024 (L.S.) David Tarr A senior officer of the Department for Communities