a single payment of £301 is made to any person who has a qualifying
entitlement to a social security benefit in respect of the first qualifying
day,
[The Speaker of the House of Commons has certified this Bill as a Money Bill within the meaning of the Parliament Act 1911]
Explanatory notes to the Bill, prepared by the Department for Work and Pensions, have been ordered to be published as HL Bill 114—EN.
Viscount Younger of Leckie has made the following statement under section 19(1)(a) of the Human Rights Act 1998:
In my view the provisions of the Social Security (Additional Payments) (No. 2) Bill are compatible with the Convention rights.
A
bill
to
Make provision about additional payments to recipients of means-tested benefits, tax credits and disability benefits.
B e it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
The Secretary of State must secure that—
a single payment of £301 is made to any person who has a qualifying
entitlement to a social security benefit in respect of the first qualifying
day,
a single payment of £300 is made to any person who has a qualifying
entitlement to a social security benefit in respect of the second
qualifying day, and
a single payment of £299 is made to any person who has a qualifying
entitlement to a social security benefit in respect of the third qualifying
day.
HMRC must secure that—
a single payment of £301 is made to any person who has a qualifying
entitlement to child tax credit or working tax credit, but not to a social
security benefit, in respect of the first qualifying day,
a single payment of £300 is made to any person who has a qualifying
entitlement to child tax credit or working tax credit, but not to a social
security benefit, in respect of the second qualifying day, and
a single payment of £299 is made to any person who has a qualifying
entitlement to child tax credit or working tax credit, but not to a social
security benefit, in respect of the third qualifying day.
The social security benefits are—
universal credit under the Welfare Reform Act 2012 or the Welfare
Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1));
state pension credit under the State Pension Credit Act 2002 or the
State Pension Credit Act (Northern Ireland) 2002;
an income-based jobseeker’s allowance under the Jobseekers Act 1995
or the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I.
15));
an income-related employment and support allowance under Part 1
of the Welfare Reform Act 2007 or Part 1 of the Welfare Reform Act
(Northern Ireland) 2007;
income support under section 124 of the Social Security Contributions
and Benefits Act 1992 or section 123 of the Social Security Contributions
and Benefits (Northern Ireland) Act 1992.
The first qualifying day is such day, not later than 30 April 2023, as may be
specified by the Secretary of State in regulations.
Regulations under subsection
(4)
may specify a day before this Act or the
regulations are in force.
The second qualifying day is such day, not later than 31 October 2023, as
may be specified by the Secretary of State in regulations.
The third qualifying day is such day, not later than 29 February 2024, as may
be specified by the Secretary of State in regulations.
A person has a qualifying entitlement to a social security benefit in respect
of a qualifying day if—
in respect of universal credit, the person is entitled to a payment of
at least 1p in respect of an assessment period ending during the period
of one month ending with the qualifying day;
in respect of state pension credit, an income-based jobseeker’s
allowance, an income-related employment and support allowance or
income support, the person is entitled to a payment of at least 1p in
respect of any day during the period of one month ending with the
qualifying day.
For the purposes of subsection
(1)
(b)
, a person is considered to be entitled to
a payment irrespective of whether that payment is not payable as a result
of—
regulation 13 of the State Pension Credit Regulations 2002 (S.I.
2002/1792);
regulation 13 of the State Pension Credit Regulations (Northern Ireland)
2003 (S.R. (N.I.) 2003 No. 28);
regulation 87A of the Jobseeker’s Allowance Regulations 1996 (S.I.
1996/207);
regulation 87A of the Jobseeker’s Allowance Regulations (Northern
Ireland) 1996 (S.R. (N.I.) 1996 No. 198);
regulation 26(4) or 26C(6) of the Social Security (Claims and Payments)
Regulations 1987 (S.I. 1987/1968);
regulation 26(4) or 26C(6) of the Social Security (Claims and Payments)
Regulations (Northern Ireland) 1987 (S.R. (N.I.) 1987 No. 465).
A person has a qualifying entitlement to child tax credit or working tax credit
in respect of a qualifying day if HMRC makes a payment to the person of
the credit in question in respect of a day falling within the period of one
month ending with that qualifying day (the “qualifying period”).
References in this section to HMRC making a payment do not include—
a payment made under regulation 10 of the Tax Credits (Payments
by the Commissioners) Regulations 2002 (S.I. 2002/2173), where the
person to whom HMRC has made the payment would not be entitled
to that payment if their entitlement were assessed on any day during
the qualifying period, or
a payment made as a result of fraud.
Where a person has a qualifying entitlement to more than one social security
benefit in respect of a qualifying day, the benefit by reference to which the
means-tested additional payment in respect of the qualifying day is to be
paid is the first benefit in the list in
section 1
(3)
to which the person has a
qualifying entitlement (if the payment is made under section
1
(1)
).
Where a person has a qualifying entitlement to child tax credit and to working
tax credit in respect of a qualifying day, the tax credit by reference to which
the means-tested additional payment in respect of the qualifying day is to be
paid is child tax credit (if the payment is made under section
1
(2)
).
The Secretary of State must secure that a single payment of £150 (a “disability
additional payment”) is made to each individual who is entitled to a payment
of a disability benefit that is payable in respect of the disability additional
payment day.
The disability benefits are—
a disability living allowance under section 71 of the Social Security
Contributions and Benefits Act 1992 or section 71 of the Social Security
Contributions and Benefits (Northern Ireland) Act 1992;
a personal independence payment under the Welfare Reform Act 2012
or Part 5 of the Welfare Reform (Northern Ireland) Order 2015 (S.I.
2015/2006 (N.I. 1));
an attendance allowance under section 64 of the Social Security
Contributions and Benefits Act 1992 or section 64 of the Social Security
Contributions and Benefits (Northern Ireland) Act 1992;
a constant attendance allowance under section 104 of the Social Security
Contributions and Benefits Act 1992 or section 104 of the Social Security
Contributions and Benefits (Northern Ireland) Act 1992;
an adult disability payment under the Disability Assistance for Working
Age People (Scotland) Regulations 2022 (S.S.I. 2022/54) or the Disability
Assistance for Working Age People (Transitional Provisions and
Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I.
2022/217);
a child disability payment under the Disability Assistance for Children
and Young People (Scotland) Regulations 2021 (S.S.I. 2021/174);
an armed forces independence payment under article 24A of the Armed
Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I.
2011/517);
a constant attendance allowance under—
article 14 or 43 of the Personal Injuries (Civilians) Scheme 1983
(S.I. 1983/686);
article 8 of the Naval, Military and Air Forces etc. (Disablement
and Death) Service Pensions Order 2006 (S.I. 2006/606);
a mobility supplement under—
article 25A or 48A of the Personal Injuries (Civilians) Scheme
1983;
article 20 of the Naval, Military and Air Forces etc.
(Disablement and Death) Service Pensions Order 2006 (S.I.
2006/606).
The disability additional payment day is such day, not later than 30 June
2023, as may be specified by the Secretary of State in regulations.
Regulations under subsection
(3)
may specify a day before the regulations
are in force.
Where an individual is entitled to a payment of more than one disability
benefit that is payable in respect of the disability additional payment day,
the benefit by reference to which the disability additional payment is to be
made is the first benefit in the list in subsection
(2)
to which the individual
is entitled.
For all purposes relating to the administration of an additional payment, any
provision applying in relation to a social security benefit, child tax credit,
working tax credit or disability benefit by reference to which that payment
is made is to apply in relation to that payment as if that payment were a
payment of the social security benefit, child tax credit, working tax credit or
disability benefit in question.
The provision applied by subsection (1) —
includes provision relating to overpayments and recovery, and appeals
relating to overpayments and recovery (but not provision relating to
appeals or reviews about entitlement to the social security benefit, tax
credit or disability benefit in question), and
is subject to any necessary modifications.
The Secretary of State, the Treasury or HMRC may by regulations make
provision, in relation to additional payments or payments purporting to be
additional payments, applying or disapplying, with or without modifications,
any provision applying in relation to a social security benefit, child tax credit,
working tax credit or disability benefit.
The regulations may make provision having effect from the day on which
this Act comes into force.
The Secretary of State and HMRC must cooperate in exercising their functions
in relation to additional payments.
Section 3 of the Social Security Act 1998 (use of information) has effect—
in relation to HMRC as it has effect in relation to the Secretary of
State, and
as if, in subsection (1A), the reference to social security included
additional payments.
Section 127 of the Welfare Reform Act 2012 (information-sharing between
Secretary of State and HMRC) has effect as if—
functions of HMRC conferred by or under this Act were HMRC
functions within the meaning of that section, and
functions of the Secretary of State conferred by or under this Act were
departmental functions within the meaning of that section.
Section 34 of the Scotland Act 2016 (information-sharing between the Secretary
of State and the Scottish Ministers) has effect as if, in subsection (7), the
reference to social security in the definition of “social security function”
included additional payments.
Subsection (6) applies where—
the Secretary of State or HMRC make a payment to a person in
purported compliance with a duty in section
1
,
the person was entitled to receive an additional payment of an amount
equal to that payment under a different duty in section
1
(“the
applicable duty”), and
the person does not receive the additional payment to which they are
entitled under the applicable duty.
No account is to be taken of an additional payment in considering a person’s—
liability to tax,
entitlement to benefit under an enactment relating to social security
(irrespective of the name or nature of the benefit), or
entitlement to a tax credit.
In the Social Security (Additional Payments) Act 2022, in section 6(3), for “or
4” substitute “, 4 or 5”.
The amendment made by subsection
(1)
is to be treated as having come into
force on 28 June 2022.
In paragraph (2) of regulation 1—
for “payments” substitute “a payment”;
In this Act—
“
additional payment” means a means-tested additional payment or a
disability additional payment;
“
HMRC” means the Commissioners for His Majesty’s Revenue and
Customs;
“
means-tested additional payment” means a payment under section
1
;
In this Act—
references to “a qualifying day” are to—
references to child tax credit or working tax credit are to child tax
credit or working tax credit under the Tax Credits Act 2002.
A power to make regulations under any provision of this Act includes power
to make—
consequential, supplementary, incidental, transitional or saving
provision;
different provision for different purposes.
Regulations under this Act are to be made by statutory instrument.
A statutory instrument containing regulations under this Act is subject to
annulment in pursuance of a resolution of either House of Parliament.
This Act extends to England and Wales, Scotland and Northern Ireland.
This Act comes into force on the day on which it is passed.
This Act may be cited as the Social Security (Additional Payments) Act 2023.
A
bill
to
Make provision about additional payments to recipients of means-tested benefits, tax credits and disability benefits.
Brought from the Commons on
Ordered to be Printed, .
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