This Statutory Instrument has been made, in part, as a consequence of a defect in S.I. 2020/1505 and is being issued free of charge to all known recipients of that Statutory Instrument.
2021 No. 495
Social Security
Tax Credits
The Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021
Made 21st April 2021
Laid before Parliament 22nd April 2021
Coming into force 13th May 2021
The Treasury, in exercise of the powers conferred by section 115(3), (4) and (5) of the Immigration and Asylum Act 1999, section 175(3) of the Social Security Contributions and Benefits Act 1992 and sections 7(8) and 65(1) of the Tax Credits Act 2002, make the following Regulations.
Citation, commencement and effect
1 

(1) These Regulations may be cited as the Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021 and come into force on 13th May 2021.
(2) Regulations 2 and 3 have effect in relation to claims for child benefit made on or after 13th May 2021.
Amendment of the Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000
2 

(1) The Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000 are amended as follows.
(2) In regulation 2 (persons not excluded from specified benefits under section 115 of the Immigration and Asylum Act 1999), for paragraph (3A) substitute—“
(3A) For the purposes of entitlement to child benefit under the Contributions and Benefits Act, a person—
(a) who is lawfully working in Great Britain; and
(b) who is a national of a State with which the United Kingdom has concluded an agreement which replaces, in whole or in part, an agreement under Article 217 of the Treaty on the Functioning of the European Union which makes provision for the receipt of family allowances for members of their family who are legally resident in the United Kingdom,
is a person to whom section 115 of the Act does not apply.”.
Amendment of the Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000
3 

(1) In so far as they relate to child benefit, the Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000 are amended as follows.
(2) In regulation 2 (persons not excluded from specified benefits under section 115 of the Act), for paragraph (3A) substitute—“
(3A) For the purposes of entitlement to child benefit under the Contributions and Benefits Act, a person—
(a) who is lawfully working in Northern Ireland; and
(b) who is a national of a State with which the United Kingdom has concluded an agreement which replaces, in whole or in part, an agreement under Article 217 of the Treaty on the Functioning of the European Union which makes provision for receipt of family allowances for members of their family who are legally resident in the United Kingdom,
is a person to whom section 115 of the Act does not apply.”.
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
4 

(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.
(2) In table 6 of regulation 19 (general disregards in the calculation of income), after item 40 insert—“
41. A payment made under the Covid-19 support scheme: working households receiving tax credits.”.
David Rutley
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
21st April 2021