SI 2019/713 - The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019

Released 29 March 2019

SI 2019/713 amends tax credits legislation in consequence of the reciprocal agreement between the UK and Ireland and the UK leaving the EU.

The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 implements domestically provisions relating to child tax credit pursuant to the Convention on Social Security between the Governments of the UK and of Ireland, signed on 1 February 2019 (the reciprocal agreement).  The regulations also make amendments to working tax credit rules to treat nationals of the UK or Ireland who are living in Ireland and working in the UK as meeting the residence requirements for that benefit, and further make amendments to secondary legislation in order to ensure effective operation following the UK leaving the European Union. The regulations come into force on exit day (as defined by the Interpretation Act 1978, Sch. 1).

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