Tax Credits Act 2002 Schedule 3 paragraph 50

Children (Scotland) Act 1995 (c 36)

Paragraph 50 of Schedule 3 amends the Children (Scotland) Act 1995 to protect recipients of child tax credit and working tax credit from having to repay financial assistance provided by Scottish local authorities.

• Amends section 22(4) of the Children (Scotland) Act 1995, which deals with financial assistance given by local authorities
• Adds child tax credit (excluding the family element) and working tax credit to the list of protected benefits
• Ensures that persons receiving these tax credits cannot be required to repay local authority assistance
• Aligns the Scottish provision with the introduction of the new tax credits system under the Tax Credits Act 2002