Tax Credits Act 2002 section 64

Northern Ireland

Section 64 deals with the relationship between the tax credits system and the devolved government in Northern Ireland, ensuring that tax credits, child benefit, and guardian's allowance remain under the control of the UK Parliament rather than the Northern Ireland Assembly.

• Tax credits under Part 1 of the Tax Credits Act 2002 are added to the list of excepted matters in the Northern Ireland Act 1998, meaning they are reserved to Westminster and cannot be legislated on by the Northern Ireland Assembly.
• Child benefit and guardian's allowance are similarly added to the list of excepted matters, keeping them under UK Parliament control.
• The requirement for consultation and coordination between Westminster and Stormont on social security matters is disapplied in relation to child benefit and guardian's allowance, since these are now excepted matters rather than devolved social security provisions.
• If the Northern Ireland Assembly passes legislation amending employment rights provisions that overlap with Schedule 1 of the Tax Credits Act, this will not be treated as dealing with the excepted matter of tax credits, provided the Assembly legislation deals with employment rights generally in the same way.

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