SI 2022/346 The Child Benefit and Tax Credits (Amendment) Regulations 2022

Published on: 22 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations make amendments to the Child Benefit (General) Regulations, SI 2006/223 and the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that persons who left Ukraine in connection with the Russian invasion on 24 February 2022 are exempt from the requirement to have been living in the UK for at least three months before becoming entitled to Child Benefit. They will also ensure that payments under the Homes for Ukraine scheme are disregarded for the purposes of calculating entitlement to tax credits.

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

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