SI 2021/810 The Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021

Published on: 09 July 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that payments under the Covid Local Support Grant and equivalent devolved administration schemes are disregarded as income for the purposes of tax credits. The Child Benefit (General) Regulations, SI 2006/223 are also amended.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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