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Tax Credits: Statutory instruments - Up-rating and amending legislation

Below are all original up-rating and amending tax credit legislation.

• Uprating Regulations
• Miscellaneous Amendment Regulations
• Amendments to the Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002
• Amendments to the Child Tax Credit Regulations 2002
• Amendments to the Tax Credits (Claims and Notification) Regulations 2002
• Amendments to the Tax Credits (Definition and Calculations of Income) Regulations 2002
• Amendments to the Tax Credits (Appeals) Regulations 2002
• Amendments to the Tax Credits (Residence) Regulations 2003
• Amendments to Working Tax Credits (Payment by Employers) Regulations
• Amendments to the First-tier Tribunal and Upper Tribunal rules and procedures
• Amendments to the Income Thresholds and Determination of Rates Regulations 2002
• Commencement Orders
• Other Amendment Regulations

They are displayed here in chronological order.

Uprating Regulations -

NB - Section 77 of the Coronavirus Act 2020 provided for an increase in the working tax credit basic allowance from £1,995 to £3,040 for 2020/2021.

• Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2024 (SI.No.247/2024)
• Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2023 (SI.No.237/2023)
• Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2022 (SI.No.231/2022)
• Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (SI.No.1286/2021)
• Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 (SI.No.156/2021)
• Tax Credits and Guardian’s Allowance Up-rating Regulations 2020 (SI.No.298/2020)
• Tax Credits and Guardian’s Allowance Up-rating Regulations 2019 (SI.No.252/2019)
• Tax Credits and Guardian's Allowance Up-rating etc. Regulations 2018 (SI.No.344/2018)
• Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017 (SI.No.406/2017)
• Tax Credits Up-rating Regulations 2015 (SI.No.451/2015)
• Tax Credits Up-rating Regulations 2014 (SI.No.845/2014)
• Child Benefit and Tax Credits Up-rating Order 2014 (SI.No.384/2014)
• Tax Credits Up-rating, etc. Regulations 2013 (SI.No.750/2013)
• Tax Credits Up-rating Regulations 2012 (SI.No.849/2012)
• Tax Credits Up-rating Regulations 2011 (SI.No.1035/2011)
• Tax Credits Uprating Regulations 2010 (SI.No.981/2010)
• Tax Credits Uprating Regulations 2009 (SI.No.800/2009)
• Tax Credits Uprating Regulations 2008 (SI.No.796/2008)
• Tax Credits Uprating Regulations 2007 (SI.No.828/2007)
• Tax Credits Uprating Regulations 2006 (SI.No.963/2006)
• Tax Credits Uprating Regulations 2005 (SI.No.681/2005)
• Tax Credits Uprating Regulations 2004 (SI.No.941/2004)

Miscellaneous Amendment Regulations -

• Tax Credits (Miscellaneous Amendments) Regulations 2024 (SI.No.176/2024)
• Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 (SI.No.179/2023)
• Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 (SI.No.1208/2022)
• Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (SI.No.555/2022)
• Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.810/2021)
• Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.495/2021)
• Tax Credits Reviews and Appeals (Amendment) Order 2021 (SI.No.44/2021)
• Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (SI.No.1515/2020)
• Social Security, Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2020 (SI.No.1505/2020)
• Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020 (SI.No.941/2020)
• Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (SI.No.534/2020)
• Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (SI.No.297/2020)
• Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (SI.No.364/2019)
• Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (SI.No.365/2018)
• Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (SI.No.360/2016)
• Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (SI.No.175/2015)
• Tax Credits (Exercise of Functions) Order 2014 (SI.No.3280/2014)
• Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (SI.No.2924/2014)
• Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (SI.No.1626/2014)
• Tax Credits (Miscellaneous Amendments) Regulations 2014 (SI.No.658/2014)
• Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (SI.No.591/2013)
• Child Benefit and Child Tax Credit (Miscellaneous Amendments) Regulations 2012 (SI.No.2612/2012)
• Tax Credits (Miscellaneous Amendments) Regulations 2012 (SI.No.848/2012)
• Tax Credits (Miscellaneous Amendments) Regulations 2011 (SI.No.721/2011)
• Social Security (Miscellaneous Amendments) Regulations 2011 (SI.No.674/2011)
• Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (SI.No.2914/2010)
• Tax Credits (Miscellaneous Amendments) (No.2) Regulations 2010 (SI.No.2494/2010)
• Tax Credits (Miscellaneous Amendments) Regulations 2010 (SI.No.751/2010)
• Tax Credits (Miscellaneous Amendments No.2) Regulations 2009 (SI.No.2887/2009)
• Tax Credits (Miscellaneous Amendments) Regulations 2009 (SI.No.697/2009)
• Tax Credits (Miscellaneous Amendments No.2) Regulations 2008 (SI.No.2169/2008)
• Tax Credits (Miscellaneous Amendments) Regulations 2008 (Si.No.604/2008)
• Tax Credits (Miscellaneous Amendments) Regulations 2007 (SI.No.824/2007)
• Tax Credits (Miscellaneous Amendments) Regulations 2006 (SI.No.766/2006)
• Tax Credits (Miscellaneous Amendments No.3) Regulations 2004 (SI.No.2663/2004)
• Tax Credits (Miscellaneous Amendments No.2) Regulations 2004 (SI.No.1241/2004)
• Tax Credits (Miscellaneous Amendments) Regulations 2004 (SI.No.762/2004)
• Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (SI.No.2815/2003)
• Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2003 (SI.No.45/2003)
• Tax Credits (Miscellaneous Amendments) Regulations 2003 (SI.No.44/2003)

Amendments to the Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002 -

• Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2015 (SI.No.605/2015)
• Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2013 (SI.No.1736/2013)
• Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (SI.No.388/2013)
• WTC (EMR) (Amendment) Regulations 2010 (SI.No.918/2010)
• WTC (EMR) (Amendment) Regulations 2009 (SI.No.1829/2009)
• WTC (EMR) (Amendment No.2) Regulations 2007 (SI.No.2479/2007)
• WTC (EMR) (Amendment) Regulations 2007 (SI.No.968/2007)
• WTC (EMR) (Amendment) Regulations 2005 (SI.No.769/2005)
• WTC (EMR) (Amendment) Regulations 2004 (SI.No.1276/2004)
• WTC (EMR) (Amendment) Regulations 2003 (SI.No.701/2003)

Amendments to the Child Tax Credit Regulations 2002 -

• Child Tax Credit (Amendment) Regulations 2018 (SI.No.1130/2018)
• Child Tax Credit (Amendment) Regulations 2017 (SI.No.387/2017)
• Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (SI.No.388/2013)
• CTC (Amendment) Regulations 2007 (SI.No.2151/2007)
• CTC (Amendment No.2) Regulations 2006 (SI.No.1163/2006)
• Child Tax Credit (Amendment No.2) Regulations 2006 (SI.No.963/2006)
• CTC (Amendment) Regulations 2003 (SI.No.738/2003)

Amendments to the Tax Credits (Claims and Notification) Regulations 2002 -

• Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (SI.No.597/2017)
• Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (SI.No.669/2015)
• Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (SI.No.388/2013)
• TC (C&N) (Amendment) Regulations 2006 (SI.No.2689/2006)
• TC (C&N) (Amendment) Regulations 2003 (SI.No.3240/2003)
• TC (C&N and Payments by the Board) (Amendment) Regulations 2003 (SI.No.723/2003)

Amendments to the Tax Credits (Definition and Calculations of Income) Regulations 2002 -

• Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023 (SI.No.1139/2023)
• Child Benefit and Tax Credits (Amendment) Regulations 2022 (SI.No.346/2022)
• Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (SI.No.396/2017)
• Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2016 (SI.No.978/2016)
• Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (SI.No.388/2013)
• TC (DCI) (Amendment) Regulations 2007 (SI.No.1305/2007)
• TC (DCI) (Amendment) Regulations 2003 (SI.No.732/2003)

Amendments to the Tax Credits (Appeals) Regulations 2002 -

• TC (Appeals) (Northern Ireland) (Amendment) Regulations 2015 (SI.No.452/2015)
• TC (Appeals) (Amendment) Regulations 2004 (SI.No.372/2004)

Amendments to the Tax Credits (Residence) Regulations 2003 -

• Child Benefit and Child Tax Credit (Persons of Northern Ireland) (Amendment) Regulations 2020 (SI.No.672/2020)
• Social Security, Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2019 (SI.No.1431/2019)
• Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2019 (SI.No.867/2019)
• Child Benefit, Tax Credits and Childcare Payments (Section 67 Immigration Act 2016 Leave) (Amendment) Regulations 2018 (SI.No.788/2018)
• Child Benefit (General) and the Tax Credits (Residence) (Amendment) Regulations 2014 (SI.No.1511/2014)
• TC (Residence) (Amendments) Regulations 2004 (SI.No.1243/2004)

Amendments to Working Tax Credits (Payment by Employers) Regulations -

• Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (SI.No.2200/2005)
• Working Tax Credit (Payment by Employers) (Amendment) Regulations 2003 (SI.No.715/ 2003)

Amendments to the Income Thresholds and Determination of Rates Regulations 2002 -

• Tax Credits (Income Thresholds and Determination of Rates) (Amendment) Regulations 2016 (SI.No.393/2016)

Commencement Orders -

• Welfare Reform Act 2012 (Commencement No.32 and Savings and Transitional Provisions) Order 2019 (SI.No.167/2019)
• Tax Credits Act 2002 (Commencement and Transitional Provisions)(Partial Revocation) Order 2014 (SI.No.1848/2014)
• Welfare Benefits Up-rating Act 2013 (Commencement) Order 2013 (SI.No.2317/2013)
• Welfare Reform Act 2012 (Commencement No.7) Order 2013 (SI.No.178/2013)
• Welfare Reform Act 2012 (Commencement No. 2) (Amendment) Order 2012 (SI.No.1440/2012)
• Welfare Reform Act 2012 (Commencement No. 2) Order 2012 (SI.No.1246/2012)
• TCA 2002 (Commencement No. 4, Transitional Provisions and Savings) (Amendment) Order 2005 (SI.No.1106/2005)
• TCA 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (SI.No.962/2003)
• TCA 2002 (Commencement No. 3 and Transitional Provisions and Savings) Order 2003  (SI.No.938/2003)
• TCA 2002 (Commencement No 2) Order 2003 (SI.No.392/2003)
• Tax Credits (Claims) (Transitional Provision) (Amendment) Order 2002 (SI.No.2158/2002)
• TCA 2002 (Commencement No 1) Order 2002 (SI.No.1727/2002)

Amendments to the First-tier Tribunal and Upper Tribunal rules and procedures -

• Tribunal Procedure (Amendment No.3) Rules 2010 (SI.No.2653/2010)
• Tribunal Procedure (Upper Tribunal) (Amendment) Rules 2010 (SI.No.747/2010)
• Tribunal Procedure (Amendment No.2) Rules 2010 (SI.No.44/2010)
• Tribunal Procedure (Amendment) Rules 2010 (SI.No.43/2010)
• First-tier and Upper Tribunal (Chambers) (Amendment) Order 2010 (SI.No.40/2010)
• Tribunal Procedure (Amendment No.2) Rules 2009 (SI.No.1975/2009)
• First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No.3) Order 2009 (SI.No.1590/2009)
• First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No.2) Order 2009 (SI.No.1021/2009)
• Tribunal Procedure (Amendment) Rules 2009 (SI.No.274/2009)
• First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2009 (SI.No.196/2009)

Other Amendment Regulations -

• Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (SI.No.781/2017)
• Tax Credits (Approval of Child Care Providers) (Wales) (Amendment) Scheme 2013 (SI.No.2273/2013)
• Tax Credits (Approval of Child Care Providers) (Wales) (Amendment) Scheme 2011 (SI.No.993/2011)
• Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2011 (SI.No.730/2011)
• Education (Free School Lunches) (Prescribed Tax Credits) (England) (Amendment) Order 2011 (SI.No.728/2011)
• Education (Free School Lunches) (Prescribed Tax Credits) (Wales) (Amendment) Order 2011 (SI.No.710/2011)
• Tax Credits (Approval of Child Care Providers) (Wales) (Amendment) Scheme 2008 (SI.No.2687/2008)
• Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005 (SI.No.1014/2005)
• Social Security (Tax Credits) Amendment regulations 2005 (SI.No.2294/2005)

Last reviewed/updated 29 February 2024

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