Tax Credits Act 2002 section 44

Crown employment

Section 44 confirms that the tax credits provisions apply equally to people employed by the Crown as they do to all other employees.

• The tax credits rules in this Part of the Act apply to Crown employees in the same way as to any other employees.
• Crown employees include those employed directly by or under the Crown, such as civil servants and other government workers.
• There is no special treatment, exemption or modification for Crown employment in relation to tax credits.
• Employers within the Crown are subject to the same obligations as private sector employers under these provisions.