delete The Tax Credits (Miscellaneous Amendments No. 8) Regulations 2001
Amends the Disability Working Allowance Regulations 1991 and Family Credit Regulations 1987 by inserting paragraph 1A into Schedule 4 and Schedule 3 respectively, which defines when a dwelling is disregarded for tax credit means-testing purposes when the claimant resides in job-related living accommodation but intends in due course to occupy the dwelling as their home. The inserted paragraph defines 'job-related' accommodation through two complex conditions covering employment-related housing and contract-farming scenarios.
These regulations are obsolete: tax credits (disabled person's tax credit and working families' tax credit) were abolished in 2003 and replaced by the Tax Credits Act 2002. The regulations being amended are spent legislation. Furthermore, the complex definitions add bureaucratic burden, create distortions in housing decisions by allowing retention of second homes during job-related absence, and reduce labor mobility by tethering claimants to their original homes. The 22 paragraphs of intricate definitional rules governing when dwellings can be disregarded impose compliance costs without clear justification.