SI 2021/810 – The Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021

Released 09 July 2021

SI 2021/810 amends SI 2002/2006 to provide a disregard for Covid Local Support Grant payments in calculating income for tax credits from 29 July 2021.

The Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021 amend tax credits and child benefit legislation, including to the Tax Credits (Definition and Calculation of Income) Regulations 2002 (SI 2002/2006) to include a new reference to payments made under the Covid Local Support Grant (or corresponding schemes established by the Devolved Administrations) in payments that are to be disregarded when calculating a person’s income for the purposes of tax credits. The regulations come into force on 29 July 2021.

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