Tax Credits Act 2002 section 57

Abolition of exclusion of tax exempt persons

Section 57 removes a rule that previously prevented certain tax-exempt individuals from claiming child benefit.

• Previously, a person could be denied child benefit if they or another prescribed person were exempt from income tax under certain provisions.
• This exclusion was set out in paragraph 4 of Schedule 9 to the Social Security Contributions and Benefits Act 1992 (and its Northern Ireland equivalent).
• Section 57 abolishes this exclusion by deleting paragraph 4 from both Acts.
• As a result, tax-exempt status no longer disqualifies a person from receiving child benefit.

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