The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024
These Regulations make provision in relation to the abolition of tax credits for certain claimants who have reached the qualifying age for state pension credit (“the qualifying age”). They provide for claimants who are entitled to working tax credit to move to universal credit with transitional protection and for claimants who are entitled to child tax credit to move to pension credit with transitional protection. They also make provision consequential on these changes.
Lifecycle
Department
Made
07 May 2024
—
In force
08 Jun 2024
Enabling power
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 122(1), 123(1)(d), 135(1), 137(1), 175(1), (3) to (5) of, and paragraphs 2(2), 3B(5)(b)(iii) and 7B(5)(b)(iii) of Schedule 5 to, the Social Security Contributions and Benefits Act 1992, section 5(1)(a) and (k) and 189(1) and (3) to (6) of the Social Security Administration Act 1992, sections 2(3)(b), 15(6)(a) and 19(1) of the State Pension Credit Act 2002, sections 32, 42(1) to (3) and 96(1) and (4)(c) of, and paragraph 4(1) and (3) of Schedule 1 to, and paragraphs 1(1), 4(1)(a) and (b) and (2)(c) and (d) of Schedule 6 to, the Welfare Reform Act 2012. In accordance with section 173(1)(b) of the Social Security Administration Act 1992, the Social Security Advisory Committee has agreed that the proposals in respect of these Regulations should not be referred to it. In accordance with section 176(1)(a) of that Act, in so far as these Regulations relate to housing benefit, the Secretary of State has consulted with organisations appearing to him to be representative of the authorities concerned in respect of the proposals for these Regulations.
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