What power does Schedule 2 paragraph 8 of the Savings (Government Contributions) Act 2017 give the Treasury?

Paragraph 8 gives the Treasury a broad regulation-making power to specify additional or alternative benefit entitlement conditions for Help to Save accounts beyond the existing working tax credit and universal credit routes. This allows eligibility criteria to be updated as the benefits system evolves without requiring a new Act of Parliament.

What are HMRC eligibility notices under Help to Save?

HMRC eligibility notices are a mechanism the Treasury can introduce through regulations whereby HMRC issues notices confirming an individual's eligibility for a Help to Save account. Holding a valid notice becomes a condition of eligibility. Regulations can cover HMRC's obligation to issue notices, their legal effect, duration, expiry, and circumstances for withdrawal.

Can Treasury regulations change how eligibility decisions for Help to Save are made?

Yes, the Treasury may make regulations about the process for deciding whether a particular individual qualifies as an eligible person. This could cover procedural matters such as what evidence is required, how disputes about eligibility are resolved, and what role HMRC plays as a gatekeeper in confirming who qualifies for an account.

Why is the power to change benefit entitlement conditions important for Help to Save?

This power is important because the United Kingdom benefits system changes over time. By allowing the Treasury to add or modify benefit entitlement conditions through regulations rather than primary legislation, paragraph 8 ensures Help to Save eligibility criteria can adapt quickly to new or reformed benefits without requiring a new Act of Parliament.

Savings (Government Contributions) Act 2017 section Sch 2 para 8

Power to change benefit entitlement conditions and eligibility rules

Section Sch 2 para 8 gives the Treasury power to make regulations that change or add to the benefit entitlement conditions for Help to Save accounts and to set out how eligibility decisions are made.

The Treasury may specify new or different benefit entitlement conditions beyond the existing working tax credit and universal credit conditions.
Regulations may also set out how decisions are made about whether an individual qualifies as an eligible person.
A new benefit entitlement condition may be based on receiving a notice of eligibility issued by HMRC, giving HMRC a gatekeeper role in confirming who qualifies.
Where eligibility notices are used, regulations may cover HMRC's obligation to issue them, their legal effect, and rules on their duration, expiry, or withdrawal.

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