Tax Credits Act 2002 Schedule 3 paragraph 17

Direct payments: persons entitled to gross payments

Paragraph 17 of Schedule 3 amends section 17A(5)(b) of the Children Act 1989 to include child tax credit (other than the family element) and working tax credit among the benefits that qualify a person for direct (gross) payments from a local authority.

• This paragraph amends section 17A(5)(b) of the Children Act 1989, which deals with direct payments to individuals for services.
• The amendment adds recipients of child tax credit (excluding the family element) and working tax credit to the list of persons entitled to receive gross payments.
• Previously, the provision covered other specified benefits but did not reference these tax credits.
• The effect is that individuals receiving these tax credits are treated in the same way as recipients of other qualifying benefits when it comes to direct payment calculations.