Tax Credits Citation and commencement 1 These Regulations may be cited as the Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 and come into force on 6th April 2020. Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 2 1 The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows. 2 In regulation 14(4)(a) (child care element) after “is payable” insert “under section 71 of the Contributions and Benefits Act or section 31 of the Social Security (Scotland) Act 2018 ”. Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002 3 1 The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows. 2 In regulation 19 (general disregards in the calculation of income)— a in paragraph (2) at the appropriate place insert— “Scottish Ministers” has the meaning given by section 44(2) of the Scotland Act 1998 ; , and b in Table 6 (sums disregarded in the calculation of income)— i in item 19 omit the text from “in this item” to the end of the item, and ii after item 24 insert— 25. Any payment made, in accordance with arrangements made by the Scottish Ministers, to a person to whom an offer of employment has been made, in order to assist that person to retain employment, if— (a) that person— (i) was, at the date on which the offer of employment was made, at least 16 years of age but had not reached 25 years of age; (ii) had not been in employment at any time in the period of 6 months before the date on which that offer was made; and (iii) applies to the Scottish Ministers for assistance under arrangements made under section 2 of the Employment and Training Act 1973 ,within the period of one year beginning with the date on which that offer was made; or (b) that person— (i) was, at the date on which the offer of employment was made, aged at least 16 years of age but had not reached 26 years of age; (ii) had been looked after by a local authority on or after that person’s 16th birthday but was at the date that the offer of employment was made no longer looked after by a local authority; and (iii) applies to the Scottish Ministers for assistance under arrangements made under section 2 of the Employment and Training Act 1973 within the period of one year beginning with the date on which that offer was made. In this item “looked after by a local authority” has the same meaning as in regulation 2 (interpretation) of the Child Tax Credit Regulations 2002 . 26. Any payment of disability assistance under section 31 of the Social Security (Scotland) Act 2018. 27. Any payment made in accordance with arrangements made by the Scottish Ministers for, or in connection with, the abuse or neglect of a person whilst that person was a child who was under the care or responsibility of a body, society or organisation in Scotland. 28. Any payment made by the Scottish Ministers in accordance with regulations made under section 79 of the Social Security (Scotland) Act 2018 to a person in respect of a child for whom that person is responsible. 29. Any payment of young carer grant made under the Carer’s Assistance (Young Carers Grant) (Scotland) Regulations 2019 . 30. Any payment in respect of short-term assistance given in accordance with section 36 of the Social Security (Scotland) Act 2018. 31. Any payment of winter heating assistance given in accordance with section 30 of the Social Security (Scotland) Act 2018. 32. Any payment made by the National Emergencies Trust (a registered charity established on 28th March 2019 with registered charity number: 1182809). 33. Any payment made under a scheme established by the Secretary of State in accordance with section 10 of the Northern Ireland (Executive Formation etc) Act 2019 . Amendment of the Child Tax Credit Regulations 2002 4 1 The Child Tax Credit Regulations 2002 are amended as follows. 2 In regulation 5 (maximum age and prescribed conditions for a qualifying young person) — a in paragraph (5)(b) after “the Board ,” insert— or, c where that person begins to receive that education after attaining the age of 16, elsewhere, if approved by the Board, provided that— i that person has received a statement of special educational needs, and ii that programme of education has been assessed by a local authority as being suitable for that person’s special needs, , and b after paragraph (7) insert— 8 In this regulation “a statement of special educational needs” means a statement, plan or assessment made by a local authority, which identifies and assesses the special educational needs of a person and specifies the special educational provision required by that person. . 3 In regulation 8 (prescribed conditions for a disabled or severely disabled child or qualifying young person) — a in paragraph (1)(b) for “paragraph (3), (4) or (5)” substitute “paragraph (3), (4), (5) or (6)”; b in paragraph (2)— i at the end of sub-paragraph (d) for the full stop substitute “, or”, and ii after sub-paragraph (d) insert— e a payment of disability assistance is payable by the Scottish Ministers under section 31 of the Social Security (Scotland) Act 2018 . , and c after paragraph (5) insert— 6 A person satisfies the requirements of this paragraph if disability assistance under section 31 of the Social Security (Scotland) Act 2018 is payable at the higher rate in respect of that person. 7 In this regulation “Scottish Ministers” has the meaning given by section 44(2) of the Scotland Act 1998. . Amendment of the Tax Credits (Claims and Notifications) Regulations 2002 5 1 The Tax Credits (Claims and Notifications) Regulations 2002 are amended as follows. 2 In regulation 26A (date of notification – disability element and severe disability element of child tax credit) — a in paragraph (2) i in sub-paragraph (a) for “or the severe disability element of child tax credit (or both of those elements)” to the end of the sub-paragraph substitute “of that tax credit in favour of a person or persons, in respect of a child where that child is disabled or severely disabled;”, and ii in sub-paragraph (b) for “disability living allowance” substitute “disability benefit”, b in paragraph (3) for “disability living allowance” in both places that it occurs substitute “disability benefit”, c after paragraph (3) insert— 4 In this regulation “disability benefit” means a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 or disability assistance under section 31 of the Social Security (Scotland) Act 2018. , and d as a consequence, for the title of the regulation substitute “Date of notification - disability element where child is disabled or severely disabled”. Amendment of the Child Benefit (General) Regulations 2006 6 1 The Child Benefit (General) Regulations 2006 are amended as follows. 2 In regulation 3 (education and training condition) — a for paragraph (3) substitute— 3 A person (P) is not a qualifying young person by virtue of paragraph (2)(a)(ii) unless either— a P was receiving the education referred to in that paragraph as a child, or b P begins to receive that education after attaining the age of sixteen where— i P has received a statement of special educational needs; and ii the local authority has assessed the programme of home education as being suitable for P’s special needs. , and b after paragraph (4) insert— 5 In this regulation “a statement of special educational needs” means a statement, plan or assessment made by a local authority, which identifies and assesses the special educational needs of a person and specifies the special educational provision required by that person. . Amendment of the Guardian’s Allowance (General) Regulations 2003 7 1 The Guardian’s Allowance (General) Regulations 2003 are amended as follows. 2 In regulation 7(1)(a) (circumstances in which a person is treated as being in prison) for “with not less than 2 years remaining from the death of the other parent” substitute “of at least 2 years and the other parent is deceased”. 3 In regulation 9(1)(a) (residence condition) after “United Kingdom” insert “an EEA state or Switzerland” . Amendment of the Childcare Payments Regulations 2015 8 1 The Childcare Payments Regulations 2015 are amended as follows. 2 In regulation 3 (qualifying childcare: registered or approved childcare) — a in paragraph (3)(f) for “section 12(5) of the Tax Credit Act 2002” substitute— either— i section 12(5) of the Tax Credit Act 2002 ; or ii section 60 of the Government of Wales Act 2006 , and b in paragraph (5)— i at the end of sub-paragraph (c) but before the full stop insert “; or”, and ii after sub-paragraph (c) insert— d by a childcare provider approved by a Health and Social Care Trust in Northern Ireland for the purposes of providing approved home childcare. . 3 In regulation 17 (compensatory payments)— a in paragraph (1) after “(3)” for “and (3A) ” substitute “, (3A) and (3B)”, b in paragraph (3A) after “failure” insert “or a design flaw”, c after paragraph (3A) insert— 3B The circumstances specified in this paragraph are that a person’s childcare account for a child (“C”) is made subject to an account restriction order where— a another person (B) wants to apply for, or make a declaration of eligibility for, 30 hours free childcare in respect of C under section 1 of the Childcare Act 2016 ; and b B does not want to hold a childcare account for C in circumstances where holding that childcare account would prevent B from receiving tax credits in respect of C. , and d in paragraph (4)(a) after “(3)” for “or (3A)” substitute “, (3A) or (3B)”. 4 In regulation 18 (account restriction orders) — a in paragraph (1)(a) after “(3)” insert “, (3A)”, and b after paragraph (3) insert— 3A The condition specified in this paragraph is that— a a person (P) wants to apply for, or to make a declaration for, 30 hours free childcare in respect of a child (“C”) under section 1 of the Childcare Act 2016; and b P is prevented from receiving 30 hours free childcare because another person holds an active childcare account in respect of C. . Amendment of the Childcare Payments (Eligibility) Regulations 2015 9 1 The Childcare Payments (Eligibility) Regulations 2015 are amended as follows. 2 In regulation 2 (interpretation) for the definition of “disability living allowance” substitute— “disability living allowance” means either— disability living allowance under sections 71 to 76 of the Social Security Contributions and Benefits Act 1992 or sections 71 to 76 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ; or disability assistance under section 31 of the Social Security (Scotland) Act 2018. . David Rutley Rebecca Harris Two of the Lords Commissioners of Her Majesty’s Treasury 12th March 2020 Penny Ciniewicz Melissa Tatton Two of the Commissioners for Her Majesty’s Revenue and Customs 12th March 2020