Tax Credits Act 2002 section 65

Regulations, orders and schemes

Section 65 sets out who has the power to make regulations, orders and schemes under the Tax Credits Act 2002, the form those instruments must take, and the flexibility available when making them.

• The Treasury makes regulations on claims, income tests, tax credit rates, immigration control, polygamous marriages and interest rates; all other regulation-making power rests with HMRC (the Board).
• Regulations, orders and schemes are generally made by statutory instrument, except for certain Northern Ireland powers which are made by statutory rule.
• Specific consent requirements apply: Scottish Ministers must consent to regulations about employer payment appeals in Scotland, and the Lord Chancellor, the Department of Justice in Northern Ireland and the Scottish Ministers must all consent to regulations about tax credits appeal procedures.
• Regulation-making powers are highly flexible, allowing different provision for different cases, discretionary decision-making, and detailed rules on interest rate calculation including averaging, rounding and timing of rate changes.

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