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    " (2) The changes of circumstances described by this paragraph are those where—


(a) entitlement to the tax credit ceases by virtue of section 3(4), or regulations made under section 3(7), of the Act;

(b) there is a change in the relevant child care charges which falls within regulation 16(1)(b) (omitting paragraph (i)) of the Working Tax Credit Regulations[5];

(c) a person ceases to undertake work for at least 16 hours per week for the purposes of—


(i) the Second Condition in regulation 4(1) (read with regulations 4(3) to (5) and 5 to 8), or

(ii) regulation 13(1),



of the Working Tax Credit Regulations;

(d) a person ceases to undertake work for at least 30 hours per week for the purposes of the Second Condition in regulation 4(1) of the Working Tax Credit Regulations (read with regulations 4(3) to (5) and 5 to 8), except in a case where he still falls within the terms of paragraph (a) or (b) of that Condition;

(e) a person ceases to undertake, or engage in, qualifying remunerative work for at least 16 hours per week for the purposes of—



(i) regulation 9(1)(a) (disability element),

(ii) regulation 10(2)(d) (30 hour element), or

(iii) regulation 18(3)(c) (50 plus element),



of the Working Tax Credit Regulations;

(f) a person ceases to engage in qualifying remunerative work for at least 30 hours per week, for the purposes of—



(i) regulation 10(1) (30 hour element), or

(ii) regulation 11(2)(c) (second adult element), in a case where the other claimant mentioned in that provision is not so engaged for at least 30 hours per week,



of the Working Tax Credit Regulations;

(g) a couple cease to engage in qualifying remunerative work for at least 30 hours per week, for the purposes of regulation 10(2)(c) (30 hour element) of the Working Tax Credit Regulations;

(h) a person ceases to be treated as responsible for a child or qualifying young person, for the purposes of child tax credit or of the Working Tax Credit Regulations;

(i) in a case where a person has given advance notification under regulation 27(2B) that a child is expected to become a qualifying young person, the child does not become a qualifying young person for the purposes of Part 1 of the Act;

(j) a person ceases to be a qualifying young person for the purposes of Part 1 of the Act, other than by attaining the age of twenty; or

(k) a child or qualifying young person dies."

     5. In regulation 21(3)—

(a) after "or" insert "(except in the case of paragraph (2)(j))"; and

(b) for "6 April 2003" substitute "the date on which the person first becomes aware of the change in circumstances".

     6. In regulation 21(3) for "three" (in both places it appears) substitute "one".

     7. In regulation 27[6]—

(a) in paragraph (1) for ", (2A) and" substitute "to";

(b) after paragraph (2A) insert—

    " (2B) The circumstances prescribed by this paragraph are those where a child is expected to become a qualifying young person for the purposes of Part 1 of the Act.".

Mike Eland

Steve Lamey
Two of the Commissioners for Her Majesty's Revenue and Customs

10th October 2006

[2] The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 12).back

[3] S.I. 2002/2014; relevantly amended by S.I. 2003/723 and 2004/1241.back

[4] Paragraph (1A) was inserted by regulation 4 of S.I. 2003/723, and paragraph (2) amended by S.I. 2004/1241.back

[5] S.I. 2002/2005.back

[6] Regulation 27 was amended by regulation 5 of S.I. 2003/723.back

 © Crown copyright 2006