Freedom of Information Team
S1715
6 Floor
Mr Charles Ellinson
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
By email:
xxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxxxxx.xxx
Email
xxx.xxxxxxx@xxxx.xxx.xxx.xx
Web
www.gov.uk
Date: 2 January 2019
Our ref:
FOI2018/02771
Dear Mr Ellinson
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 15 December, for the following
information:
“I am writing with regard to the reply you gave to my FoI request on 11/12/2018. Your
reference number is FOI2018/02542.
I had asked:
"3) If a claimant has entitlement to WTC for part of a week, is the condition "in respect of a
week"/"for any week" fulfilled for that week?"
Your reply was:
"WTC is awarded on a daily rate not a weekly rate. Actual start and end dates are used
when updating the NPS system."
That does not answer my question. I know WTC is a daily benefit, and I understand that
actual start and end dates are used. My question was if the claimant will be entitled to a NI
credit for such a week. See, for example, Reg 7B of the 1975 regulations which explicitly
allows the disability element of WTC to provide a credit even if entitlement is only for a part
of the week. Is that the same for regular WTC credits?
I also asked:
"4) Where there is entitlement to the childcare element, the WTC will often be split between
the two members, with one receiving all elements except the childcare element, and the
other receiving the childcare element. Which member will receive the NI credit in this case?
What legislative provision allows the other member to be excluded?"
You replied:
"The customer receiving the NI credits will be the person nominated to receive the WTC.
The TC600 clearly states, especially where both persons are working, that they need to
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
decide which one HM Revenue and Customs should pay. The notes also explain about NI
credits and for the customer to nominate which person will qualify for the NI credits. The
claimant can change the nominated recipient at any time by reporting this fact the HMRC."
The second half of my question still stands. What legislative provision allows this? The
legislation simply says that the member of the couple who is paid the WTC receives the
credit. In this case, despite the nomination, BOTH claimants are receiving WTC, so legally
BOTH should be entitled to the credit.”
Following a review of our records, I have established that HMRC does not hold the
information you requested. For question 3, you have cited the Social Security (Credits)
Amendment Regulations (1991) and any questions on this would need to be redirected to
the Department for Work and Pensions (DWP). Regarding your fourth question; although the
Working Tax Credit (WTC) regulations govern which applicant should receive WTC, DWP
are responsible for the policy and legislation on National Insurance credits issues. For
further information about the two questions above you will need to contact DWP.
If you would like to make a Freedom of Information request directly to DWP please use the
following li
nk; xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx@xxx.xxx.xxx.xx
If you are not satisfied with this reply you may request a review within two months by
emailing
xxx.xxxxxx@xxxx.xxx.xxx.xx, or by writing to the address at the top right-hand side
of this letter.
If you are not content with the outcome of an internal review you can
complain to the
Information Commissioner’s Office
Yours sincerely,
Freedom of Information Team
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