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For access to the latest information on the range of HMRC ‘products’ including tax credits, child benefit and guardian’s allowance, national minimum wage and tax-free childcare .... as well as information and guidance on the transition from tax credits to universal credit.

Latest updates

New Court of Appeal decision (26 November 2021): Carrington v Revenue And Customs [2021] EWCA Civ 1724 (26 November 2021) - Judgment from the Court of Appeal that holds that Article 7 of Regulation 883/2004 cannot be invoked to provide an independent basis to enable export of child benefit when a claimant moves to another EU Member State  >> More child benefit case law

New regulations (24 November 2021): Universal Credit (Exception to the Requirement not to be receiving Education) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.303/2021) - Provide for the exception to the universal credit basic condition not to be receiving education on the grounds of receipt of a disability benefit to apply only when a person has also been determined to have limited capability for work on a date before the person starts undertaking a course of education >> More universal credit legislation

New regulations (24 November 2021): Universal Credit (Work Allowance and Taper) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.302/2021) - Provide for a reduction in the universal credit taper rate from 63 per cent to 55 per cent, and for work allowances to be increased by £500 per year >> More universal credit legislation

New regulations (18 November 2021): Universal Credit (Work Allowance and Taper) (Amendment) Regulations 2021 (SI.No.1283/2021) - New regulations provide for a reduction in the universal credit taper rate from 63 per cent to 55 per cent, and for work allowances to be increased by £500 per year >> More universal credit legislation

New regulations (18 November 2021): Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (SI.No.1286/2021) - New regulations ensure that payments under the Household Support Fund and equivalent Devolved Administration schemes are disregarded as income for the purposes of calculating entitlement to tax credits, and that entitlement to tax credits and child benefit is unaffected by the introduction of Scottish disability assistance, a Scottish training programme known as 'No One Left Behind', and the Approval of Home Childcare Providers (Wales) Scheme 2021 >> More tax credit legislation >> More child benefit and guardian's allowance legislation

New regulations (4 November 2021): Universal Credit (Exceptions to the Requirement not to be receiving Education) (Amendment) Regulations 2021 (SI.No.1224/2021) - ​New regulations provide for the exception to the universal credit basic condition not to be receiving education on the grounds of receipt of a disability benefit to apply only when a person has also been determined to have limited capability for work on a date before the person starts undertaking a course of education >> More universal credit legislation

New regulations (22 October 2021): Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) (No. 2) Regulations 2021 (SI.No.1168/2021) - New regulations enable those EEA or Swiss citizens who have an application for EUSS leave, or an outstanding appeal pending, to access 30 hours free childcare if they meet the other eligibility criteria >> More tax-free childcare legislation

New Court of Appeal decision (8 October 2021): Pantellerisco & Ors v Secretary of State for Work and Pensions [2021] EWCA Civ 1454 - Court of Appeal rules that universal credit benefit cap earnings assessment is not irrational and unlawful in the case of a four-weekly paid claimant  >> More universal credit case law

New regulations (14 September 2021): Child Benefit (General) (Amendment) Regulations 2021 (SI.No.1039/2021) - New regulations exempt specified persons who have come to the UK from Afghanistan from the prior residence requirement in order to be entitled to child benefit.>>More child benefit and guardian's allowance legislation

New regulations (13 September 2021): Housing Benefit and Universal Credit (Sanctuary Schemes) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.248/2021) - Provide an exception to the bedroom tax for claimants living in a social sector property that has been adapted under a sanctuary scheme in Northern Ireland >> More universal credit legislation

New regulations (10 September 2021): Domestic Abuse Support (Relevant Accommodation and Housing Benefit and Universal Credit Sanctuary Schemes) (Amendment) Regulations 2021 (SI.No.991/2021) - Provide an exception to the bedroom tax for claimants living in a social sector property that has been adapted under a sanctuary scheme >> More universal credit legislation

New Upper Tribunal decision (6 September 2021): CTC/903/2020 - Where a claimant has not made a claim for tax credit on the correct claim form, there is a right of appeal against whether they have provided relevant information but not against whether it may be treated as a claim >> More tax credits case law

New Upper Tribunal decision (19 July 2021): CTC/1902/2017 - Claimant who fraudulently obtained refugee status was not entitled to tax credits that she obtained relying upon that status >> More tax credits case law

New regulations (13 July 2021): Universal Credit (Coronavirus) (Restoration of the Minimum Income Floor) Regulations (Northern Ireland) 2021 (SR.No.209/2021)  - Provide for the reintroduction of the universal credit minimum income floor in Northern Ireland over the 12 months to 31 July 2022 >> More universal credit legislation

New Supreme Court judgment (9 July 2021): SC, CB and 8 children, R. (on the application of) v Secretary of State for Work and Pensions & Ors [2021] UKSC 26 - the Supreme Court rules that the two-child limit is not incompatible with rights under Articles 8, 12 or 14 of the European Convention on Human Rights >> More tax credit case law 

New regulations (8 July 2021): Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.810/2021) - New regulations ensure that payments under the Covid Local Support Grant and equivalent Devolved Administration schemes are disregarded as income in the calculation of tax credits >> More tax credit legislation

New regulations (8 July 2021): Universal Credit (Coronavirus) (Restoration of the Minimum Income Floor) Regulations 2021 (SI.No.807/2021) - New regulations have been issued to give the DWP flexibility to manage the reintroduction of the minimum income floor (MIF) over the 12 months to 31 July 2022 >> More universal credit legislation

New High Court decision (5 July 2021): DK, R (On the Application Of) v Her Majesty's Revenue and Customs [2021] EWHC 1845 (Admin) - High Court rules that provision for refugees to make a backdated child tax credit claim from the date they sought asylum continues to apply where that date was before introduction of full service universal credit >> More tax credit case law

New regulations (2 July 2021): Childcare Payments (Miscellaneous Amendment) Regulations 2021 (SI.No.781/2021) - New regulations make changes to the Childcare Payments (Eligibility) Regulations 2015 to reflect the effect of the withdrawal of the UK from the European Union >> More tax-free childcare regulations

New Upper Tribunal decision (18 June 2021): CSUC/280/2020 - Tribunal correct to take two lots of four-weekly paid wages into account in one universal credit assessment period / Johnson and Pantellerisco did not apply >> More universal credit case law

New Court of Session decision (15 June 2021): Petition of Ali Adnan and Mrs Saima Adnan for judicial review [2021] CSOH 63 - Court of Session rules that provision for refugees to make a backdated claim for tax credits from the date they sought asylum to 31 January 2019 continues to apply >> More tax credit case law 

New regulations (9 June 2021): Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) Regulations 2021 (SI.No.674/2021) - New regulations make& minor consequential changes to regulations governing 30 hours free childcare for working parents of three and four-year-olds to reflect the fact that the UK is no longer a European Economic Area state >> More tax-free childcare legislation

New regulations (27 May 2021): Child Benefit (General) (Coronavirus) (Amendment) Regulations 2021 (SI.No.630/2021) - New regulations amend child benefit ‘terminal dates’ rules to protect entitlement in cases where education ends early due to cancellation of exams in 2021 because of Covid-19 >> More child benefit and guardian's allowance legislation

New regulations (10 May 2021): Housing Benefit and Universal Credit (Care Leavers and Homeless) (Amendment) Regulations (Northern Ireland) 2021 (SI.No.118/2021) - New regulations include provisions that amend the age limits applying to exemptions from the shared accommodation rate of local housing allowance in universal credit in Northern Ireland >> More universal credit legislation

New regulations (6 May 2021): Housing Benefit and Universal Credit (Care Leavers and Homeless) (Amendment) Regulations 2021 (SI.No.546/2021) - New regulations include provisions that amend the age limits applying to exemptions from the shared accommodation rate of local housing allowance in universal credit >> More universal credit legislation

 

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