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Universal credit: Draft regulations

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Universal credit will replace tax credits and other benefits

The draft Universal Credit Regulations 2013 provide for the determination of entitlement to, and the calculation of, an award of universal credit. ‘The Welfare Reform Act 2012 provides for the introduction in Great Britain of a new working age income-related social security benefit, universal credit, and the abolition of income-based jobseeker’s allowance, income-related employment and support allowance, income support, housing benefit, and child and working tax credits,’ the Department for Work and Pensions said in an explanatory note.

The draft Universal Credit (Transitional Provisions) Regulations 2013 provide for the introduction of universal credit on a ‘pathfinder’ basis from 29 April 2013. ‘The intention is that universal credit will be introduced in a limited geographical area and to a limited range of claimants. This will facilitate an evaluation of the universal credit business processes and information technology functionality in a live environment before it is rolled out nationally from October 2013,’ the DWP said.

Issue: 1151
Categories: News , Private client taxes
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