Tax Credits Act 2002 Schedule 3 paragraph 52

Amendment to duty of authority to provide personal social services for children in need

Paragraph 52 of Schedule 3 amends Article 18 of the Children (Northern Ireland) Order 1995, which deals with the duty of authorities to provide personal social services for children in need, by updating the tax credit references used to determine eligibility.

• Article 18 of the Children (Northern Ireland) Order 1995 is amended to replace outdated tax credit references with the new tax credits introduced by the Tax Credits Act 2002.
• References to "working families' tax credit" and "disabled person's tax credit" are replaced with references to "any element of child tax credit other than the family element" and "working tax credit".
• A new provision is inserted giving the Treasury the power to make regulations prescribing circumstances in which a person is treated as receiving the relevant tax credits for the purposes of Part IV of the Children (Northern Ireland) Order.
• These changes ensure that eligibility criteria for children's personal social services in Northern Ireland are aligned with the new tax credits system.

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