Tax Credits: Legislation and case law
In this section you will find tax credits legislation and case law.
You can use the menu to your left or use the links below to find the right section.
- Statutes - Primary legislation, including the Tax Credits Act 2002, can be found under statutes. You will find the acts in their original form, and also consolidated versions of the acts.
- Statutory instruments - Secondary legislation, which includes tax credits and other related regulations, can be found in the statutory instruments section. You will find the main (substantive) tax credits regulations in their original form and also consolidated versions of the regulations. You will also find the annual up-rating regulations, as well as amended regulations in the up-rating and amending section.
- Case Law - Here you can find a full list of tax credit cases from the Upper Tribunal and higher courts. Each case is also available in word or PDF format to download.
NB - Universal Credit legislation, including legislation covering the transition from tax credits, can be found in our Transition to Universal Credit section.
Last reviewed/updated 1 July 2022