SOCIAL SECURITY, NORTHERN IRELAND Citation, commencement and effect 1 1 These Regulations may be cited as the Tax Credits Schemes (Miscellaneous Amendments No. 2) (Northern Ireland) Regulations 2001 and shall come into force on 10th April 2001. 2 These Regulations shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 10th April 2001. Amendments to the Family Credit (General) Regulations (Northern Ireland) 1987 2 Amend the Family Credit (General) Regulations (Northern Ireland) 1987 in accordance with the provisions of regulations 3 and 4. Determination of appropriate maximum working families' tax credit 3 1 Amend regulation 46 as follows. 2 For paragraph (1) substitute— 1 Subject to paragraphs (2) to (7) of this regulation, the appropriate maximum working families' tax credit shall be the aggregate of the following credits— a in respect of a claimant or, if he is a member of a married or unmarried couple, in respect of the couple, the credit specified in column (2) of the table in Schedule 4 at paragraph 1; b in respect of a lone parent who works, or in respect of a claimant who is a member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week, the credit specified in column (2) of the table in Schedule 4 at paragraph 2; c in a case to which regulation 46A applies, a credit (“childcare tax credit”) equal to 70 per cent. of the amount of any relevant childcare charges as mentioned and calculated on a weekly basis in regulation 46A, subject to a maximum in respect of the claimant’s family of whichever the amounts specified in paragraph (1A) applies in the claimant’s case; d in respect of a lone parent to whom paragraph (1D) applies, or, where the claimant is a member of a married or unmarried couple to either or both of whom paragraph (1D) applies, in respect of the couple, the credit specified in column (2) of the table in Schedule 4 at paragraph 3; e in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 7, the credit specified in column (2) of the table in Schedule 4 at paragraph 4 or 5 as appropriate in respect of the period specified in that paragraph; f in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 7 and who is a member of the claimant’s household— i where paragraph (1B) applies, and paragraph (1D) does not apply, to the child or young person, the credit specified in column (2) of the table in Schedule 4 at paragraph 6(a); ii where paragraph (1D) applies to the child or young person, the credit specified in column (2) of that table at paragraph 6(b). . 3 In paragraph (1A) for “(1)(ab)” substitute “(1)(c)”. 4 In paragraph (1B) omit “for whom the claimant or his partner is responsible and who is a member of the claimant’s household, and”. 5 After paragraph (1C) insert— 1D This paragraph applies to a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act. . 6 In paragraph (2) for “of Schedule 4 against paragraph 3 in column (1)” substitute “of the table in Schedule 4 at paragraph 5”. 7 In paragraph (5) after “the amount” insert “or amounts”. 4 For the table in Schedule 4 substitute the table set out in Schedule 1 to these Regulations. Amendments to the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 5 Amend the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 in accordance with the provisions of regulations 6 and 7. Determination of appropriate maximum disabled person’s tax credit 6 1 Amend regulation 51 as follows. 2 For paragraph (1) substitute— 1 Subject to paragraphs (2) to (7) of this regulation, the appropriate maximum disabled person’s tax credit shall be the aggregate of the following credits— a in respect of a single claimant, the credit specified in column (2) of the table in Schedule 5 at paragraph 1; b in a case to which regulation 51A applies, a credit (“childcare tax credit”) equal to 70 per cent. of the amount of any relevant childcare charges as mentioned and calculated on a weekly basis in regulation 51A, subject to a maximum in respect of the claimant’s family of whichever the amounts specified in paragraph (1AA) applies in the claimant’s case; c in respect of a claimant who is a member of a married or unmarried couple, or who is a lone parent who is treated as responsible for a child or young person by virtue of regulation 9, the credit specified in column (2) of the table in Schedule 5 at paragraph 2; d in respect of a claimant who is— i a single claimant or lone parent who works, or ii a member of a married or unmarried couple either or both of whom work, for not less than 30 hours per week, the credit specified in column (2) of the table in Schedule 5 at paragraph 3; e in respect of a claimant who is a lone parent to whom paragraph (1C) applies, or, where a claimant is a member of a married or unmarried couple to either or both of whom paragraph (1C) applies, in respect of the couple, the credit specified in column (2) of the table in Schedule 5 at paragraph 4; f in respect of a claimant to whom paragraph (1C) applies but who is neither a lone parent nor a member of a married or unmarried couple, the credit specified in column (2) of the table in Schedule 5 at paragraph 5; g in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 9, the credit specified in column (2) of the table in Schedule 5 at paragraph 6 or 7 as appropriate in respect of the period specified in that paragraph; h in respect of any child or young person for whom the claimant or his partner is treated as responsible by virtue of regulation 9 and who is a member of the claimant’s household— i where paragraph (1A) applies, and paragraph (1C) does not apply, to the child or young person, the credit specified in column (2) of the table in Schedule 5 at paragraph 8(a); ii where paragraph (1C) applies to the child or young person, the credit specified in column (2) of the table in Schedule 5 at paragraph 8(b). . 3 In paragraph (1AA) for “(1)(aa)” substitute “(1)(b)”. 4 In paragraph (1A) omit “for whom the claimant or his partner is responsible and who is a member of the claimant’s household, and”. 5 After paragraph (1B) insert— 1C This paragraph applies to a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act. . 6 In paragraph (2) for “of Schedule 5 against paragraph 4 in column (1)” substitute “of the table in Schedule 5 at paragraph 7”. 7 In paragraph (5) after “the amount” insert “or amounts”. 7 For the table in Schedule 5 substitute the table set out in Schedule 2 to these Regulations. Clive Betts Jim Dowd Two of the Lords Commissioners of Her Majesty’s Treasury 12th February 2001