
1 

(1) These Regulations may be cited as the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021.
(2) This regulation and regulations 2, 3 and 4 come into force on 6th April 2021.
(3) Regulations 5, 6 and 7 come into force on 12th April 2021.
(4) Regulations 2, 3 and 4 have effect in relation to awards of tax credits for the tax year beginning on 6th April 2021 and subsequent tax years.
2 
The table in Schedule 2 (maximum rates of the elements of a working tax credit) to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is amended as follows—
(a) in item 1 (basic element), in the second column for “£1,995” substitute “£2,005”;
(b) in item 2 (disability element), in the second column for “£3,220” substitute “£3,240”;
(c) in item 3 (30 hour element), in the second column for “£825” substitute “£830”;
(d) in items 4 (second adult element) and 5 (lone parent element), in the second column for “£2,045” substitute “£2,060”; and
(e) in item 6 (severe disability element), in the second column for “£1,390” substitute “£1,400”.
3 
Regulation 7 (determination of the maximum rate at which a person or persons may be entitled to child tax credit) of the Child Tax Credit Regulations 2002 is amended as follows—
(a) in paragraph (4)(c) and (4)(f) for “£2,830” substitute “£2,845”;
(b) in paragraph (5)—
(i) in sub-paragraph (a) for “£3,415” substitute “£3,435”; and
(ii) in sub-paragraph (b) for “£4,800” substitute “£4,825”.
4 

(1) The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 are amended as follows.
(2) In regulation 3 (manner in which amounts to be determined for the purposes of section 7(1)(a) of the Act)—
(a) in paragraph (2) for “£6,530” substitute “£6,565”; and
(b) in paragraph (3) for “£16,385” substitute “£16,480”.
(3) In regulation 7(3) (determination of rate of working tax credit) in Step 4 for “£6,530” substitute “£6,565”.
(4) In regulation 8(3) (determination of rate of child tax credit) in Step 4 for “£16,385” substitute “£16,480”.
5 
Regulation 2(1) (rate of child benefit) of the Child Benefit (Rates) Regulations 2006 is amended as follows—
(a) in sub-paragraph (a) (enhanced rate) for “£21.05” substitute “£21.15”; and
(b) in sub-paragraph (b) (other cases) for “£13.95” substitute “£14.00”.
6 
In paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits Act 1992 (weekly rate of guardian’s allowance) for “£17.90” substitute “£18.00”.
7 
In paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (weekly rate of guardian’s allowance) for “£17.90” substitute “£18.00”.
David Rutley
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
15th February 2021