Informacja o "child benefit"
A8
worket
The
Working Tax Credit (WTC) Entitlement to WTC is outside the
scope of the derogation from the Treaty of Accession, so
A8 workers will have a right to claim that credit on the
same basis as other EEA workers.
The Child Tax Credit (CTC) and Child Benefit
For new claims made on or after 1 May 2004 and during the
initial period of derogation from the Treaty of Accession
(up to 30 April 2006), entitlement to the CTC and Child
Benefit will depend on the claimant, regardless of his or
her nationality, having a "right to reside" in
the United Kingdom (whether under United Kingdom or EC law).
This is in addition to the claimant having to meet the existing
tests
of being present and ordinarily resident in the United Kingdom.
The Tax Credits (Residence) (Amendment) Regulations 2004
and the Child Benefit (General) (Amendment) Regulations
2004 provide respectively that a person shall not be treated
as being in the United Kingdom for the purposes of claiming
CTC and Child Benefit if they do not have a right to reside
in the United Kingdom.
The
following groups are regarded as having a right to reside
in the United Kingdom when claiming CTC and Child Benefit
and, depending on the full facts of their case, should be
entitled to these family benefits:
? all United Kingdom and Irish nationals, the former by
virtue of the
Immigration Act 1971, the latter by virtue of the Common
Travel Area (which covers the United Kingdom, the Republic
of Ireland, the Channel Islands and the Isle of Man);
? all A8 workers legally working in the United Kingdom,
including the
self-employed and those employees who have been working
in the United
Kingdom lawfully for an uninterrupted period of 12 months
or more and
subsequently lose their job; ? all workers and work-seekers
from the other existing EEA member states, Cyprus and Malta;
and ? all third country nationals legally resident in another
EEA member state
and moving to the United Kingdom.
In
principle, the following groups will not have the right
to reside in the
United Kingdom when claiming CTC and Child Benefit: ? all
A8 nationals who are looking for work, including an A8 worker
who loses his or her job before having worked in the United
Kingdom lawfully and uninterruptedly for 12 months and is
without another job for a period of more than 30 days; ?
all A8 nationals who are economically inactive; and ? all
other EEA nationals (except Irish nationals but including
nationals of Cyprus and Malta) who are economically inactive.
In
these cases, the individual would only have the right to
reside in the
United Kingdom if he or she has sufficient resources to
avoid becoming an unreasonable burden on the social assistance
system of this country. All the claimant?s personal circumstances
would be taken into account when deciding whether he or
she is self-sufficient. Such factors could include the likelihood
of that person obtaining employment and whether or not that
person had claimed means-tested social security benefits
from the Department for Work & Pensions (for example,
Income Support, income-based Jobseeker?s Allowance or Housing
and Council Tax Benefits).
People with "right to reside" by virtue of Home
Office regulations
WTC is available to people from countries in the European
Economic Area who are exercising their rights as workers
in the United Kingdom.
We treat such people as being ordinarily resident for the
purposes
of WTC. This is covered by Regulation 3(4) of the Tax Credits
(Residence) Regulations 2003.
For
CTC and Child Benefit, please see the Annex to this note
for details of the position with effect from 1 May 2004.
EU
Accession Countries, 1 May 2004: residence rules for Working
and Child Tax Credits and Child Benefit
Introduction
On 1 May 2004, ten countries will join the EU. They are:
? Estonia;
? Latvia;
? Lithuania;
? Poland;
? The Czech Republic;
? Slovakia;
? Hungary;
? Slovenia;
? Cyprus; and
? Malta.
Under
a derogation from the Treaty of Accession with the above
countries (except Cyprus and Malta), current member states
of the EU are allowed to restrict access to their labour
markets
for up to five years, with a review after two years. In
February 2004, the Government set out the terms on which
workers from the eight central European accession states
(the "A8") will have access to the United Kingdom
labour market. The Worker Registration Scheme
With effect from 1 May 2004, A8 nationals will be able to
take
up employment in the United Kingdom provided they are authorised
to do so under a new Worker Registration Scheme (WRS) administered
by the Home Office. A8 nationals will, with some exceptions,
be obliged to register where they are working and for whom.
They will then
be issued with a certificate authorising them to work for
the employer concerned and confirming their right to work
in the United Kingdom while they are working for that employer.
If they change employers, they will have to submit an application
to the Home Office for a new certificate. An A8 national
who has worked legally for a period of 12 months without
interruption (i.e. periods of unemployment must not total
more than 30 days in any 12 month period) is entitled to
full free movement rights and is no longer required to register
his or her employment.
The
following groups of A8 nationals will be required to register
under
the WRS:
? all A8 nationals who take up new employment in the United
Kingdom
on or after 1 May 2004;
? A8 dependants of A8 workers who arrive in the United Kingdom
on or after 1 May 2004 and who wish to work in this country;
? part-time workers;
? students who are working; and
? short-term and temporary workers who are employed by a
labour provider.
The
following groups of A8 nationals will not be required to
register:
? the self-employed;
? A8 nationals who are working legally in the United Kingdom
for 12 months or more in the employment they are in on 1
May 2004;
? A8 nationals who have been working legally in the United
Kingdom
and who stay in the same job after 1 May 2004;
? A8 nationals who were issued with leave to enter the United
Kingdom
before 1 May 2004 as a seasonal agricultural worker and
took
up employment on the Seasonal Agricultural Workers Scheme
on or after that date;
? A8 nationals who are providing services in the United
Kingdom on behalf
of an employer who is not established in the United Kingdom;
? A8 nationals who are also citizens (dual nationals) of
the United
Kingdom, Switzerland or another member state of the European
Economic Area (EEA, that is the EU plus Norway, Iceland
and Liechtenstein) other than the A8 states;
? the family members of a Swiss or EEA national (other than
one of the A8 states) who is working in the United Kingdom;
? the family members of a Swiss or EEA national who is living
in the United Kingdom as a student or a retired or self-sufficient
person.
The
Home Office Accession (Immigration and Worker Registration)
Regulations 2004 set up the WRS and give A8 nationals who
are workers the "right to reside" in the United
Kingdom. In principle,
A8 workers will therefore have the same right to equal treatment
as other EEA workers while they are working in the United
Kingdom as regards entitlement to social security benefits,
tax credits, health care and education. After 12 months?
uninterrupted employment,
an A8 worker will acquire full rights under the Treaty of
Accession
and will be free from the requirement to register under
the WRS.
He or she will be able to apply to the Home Office for an
EEA residence permit to confirm this.
Further
information about the WRS should be obtained from:
Customer
Relations
Work Permits (UK)
Home Office
Level 5
Moorfoot
Sheffield
S1 4PQ
Telephone:
0114 259 6262
elephone: 0114 259 6262
E-mail:
wpcustomers@ind.homeoffice.gsi.gov.uk
Website:
www.workingintheuk.gov.uk
The Working Tax Credit (WTC)
Entitlement to WTC is outside the scope of the derogation
from the Treaty of Accession, so A8 workers will have a
right to claim that credit on the same basis as other EEA
workers. The Child Tax Credit (CTC)
and Child Benefit
For new claims made on or after 1 May 2004 and during the
initial period of derogation from the Treaty of Accession
(up to 30 April 2006), entitlement to the CTC and Child
Benefit will depend on the claimant, regardless of his or
her nationality, having a "right to reside" in
the United Kingdom (whether under United Kingdom or EC law).
This is in addition to the claimant having to meet the existing
tests
of being present and ordinarily resident in the United Kingdom.
The Tax Credits (Residence) (Amendment) Regulations 2004
and the Child Benefit (General) (Amendment) Regulations
2004
provide respectively that a person shall not be treated
as being
in the United Kingdom for the purposes of claiming CTC and
Child Benefit if they do not have a right to reside in the
United Kingdom.
The
following groups are regarded as having a right to reside
in the United Kingdom when claiming CTC and Child Benefit
and, depending
on the full facts of their case, should be entitled to these
family benefits:
? all United Kingdom and Irish nationals, the former by
virtue of the
Immigration Act 1971, the latter by virtue of the Common
Travel Area (which covers the United Kingdom, the Republic
of Ireland, the Channel Islands and the Isle of Man);
? all A8 workers legally working in the United Kingdom,
including the
self-employed and those employees who have been working
in the United
Kingdom lawfully for an uninterrupted period of 12 months
or more and
subsequently lose their job;
? all workers and work-seekers from the other existing EEA
member states, Cyprus and Malta; and
? all third country nationals legally resident in another
EEA member state
and moving to the United Kingdom.
In
principle, the following groups will not have the right
to reside
in the United Kingdom when claiming CTC and Child Benefit:
? all A8 nationals who are looking for work, including an
A8 worker who
loses his or her job before having worked in the United
Kingdom lawfully and uninterruptedly for 12 months and is
without another job for a period of more than 30 days;
? all A8 nationals who are economically inactive; and
? all other EEA nationals (except Irish nationals but including
nationals
of Cyprus and Malta) who are economically inactive.
In
these cases, the individual would only have the right to
reside in the
United Kingdom if he or she has sufficient resources to
avoid becoming an unreasonable burden on the social assistance
system of this country. All the claimant?s personal circumstances
would be taken into account when deciding whether he or
she is self-sufficient. Such factors could include the likelihood
of that person obtaining employment and whether or not that
person had claimed means-tested social security benefits
from the Department for Work & Pensions (for example,
Income Support, income-based Jobseeker?s Allowance or Housing
and Council Tax Benefits).
Informacja z www.direct.gov.uk
