Migration of tax credits claimants over state pension age
Ahead of the closure of tax credits in April 2025, the Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (SI.No.611/2024) introduce provisions from 8 June 2024 for the transfer of people over state pension age in receipt of working tax credit and/or child tax credit to universal credit or pension credit as appropriate, with transitional protection to prevent a reduction in benefit entitlement for eligible claimants at the point of transfer.
NB: See below for equivalent legislation in Northern Ireland.
Migration notice deadlines |
Regulation 2(3) of SI.No.611/2024 |
Amends SI.No.1230/2014 to allow a migration notice to be issued with a deadline of less than three months where a previous notice has been cancelled, and allows a migration notice issued in error to be treated as a tax credit closure notice. |
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Transitional protection minimum earnings threshold |
Regulation 2(4) of SI.No.611/2024 |
Amends SI.No.1230/2014 to provide for transitional protection to cease after an initial period of 12 months in the case of single claimants or couples who have reached state pension age (qualifying age) and whose earnings have fallen below a specified threshold for three consecutive months. |
Waiver of upper age limit |
Regulation 2(5) of SI.No.611/2024 |
Inserts a new regulation 60A into SI.No.1230/2014 that provides for the waiver of the upper age limit, and the circumstances when the waiver ends, in the case of a single person or couples who have reached the qualifying age, are entitled to working tax credit, and have been issued with a migration notice. |
Disregard of notional income from unclaimed pensions |
Regulation 2(5) of SI.No.611/2024 |
Inserts a new regulation 60B into SI.No.1230/2014 that provides an exemption from the notional income rule for persons who have deferred their state or non-state pension. |
Exemption from benefit cap |
Regulation 2(5) of SI.No.611/2024 |
Inserts a new regulation 60C into SI.No.1230/2014 that exempts persons over the qualifying age from the universal credit benefit cap. |
In Northern Ireland, the Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations (Northern Ireland) 2024 (SR.No.119/2024) make provision equivalent to that made in Great Britain.
Further explanation of the legislation is set out in guidance. Please note, however, guidance is not binding and cannot override the legislation.
We’re not aware of any guidance relating to this issue.
Case law provides further interpretation of the legislation and establishes legal precedent.
We’re not aware of any case law relating to this issue.