CPAG is the leading charity campaigning for the abolition of child poverty in the UK and for a better deal for low-income families and children. Tax credits project  Tax credits factsheets Training courses Publications Online services Donate Join CPAG CPAG home Contact us       This project is funded by the Scottish Government	CPAG in Scotland Tax Credits E-Bulletin August 2009 Dear Colleague, Welcome to the August 2009 edition of CPAG in Scotland's tax credits e-bulletin keeping you up-to-date with tax credits news and developments. Contents CPAG in Scotland news and events             Tax credits training               Information for local authorities Tax credits news             Qualifying young people staying on in education             Revenue research reports             Q & A : Backdating severe disability element                                             CPAG in Scotland news and events Tax credits training Tax credits – overpayments and challenging decisions 11 September 2009, Glasgow (one-day) Tax credits – overpayments and challenging decisions 10 weeks starting from 5 October 2009, DISTANCE LEARNING Tax credits - the essentials NEW DATE - £25     23 November 2009, STORNOWAY (half-day)                        For information about fees click here. To book a place click here or contact Betty Kelly on (0141) 552 3303 / bkelly@cpagscotland.org.uk. Information for local authorities If you work for a local authority in Scotland and provide training on welfare rights, CPAG in Scotland is offering you free resources and support to deliver basic tax credits courses to frontline workers who work with low-income families or low-waged workers. Click here for further information Tax credits news Qualifying young people staying on in education A reminder of the importance at this time of year to check that child tax credit (CTC) is being paid for qualifying young people in full time non-advanced education. If a claimant fails to notify the Tax Credit Office before 31 August following the young person’s 16th birthday that he or she will be continuing in full time non-advanced education, payments will automatically stop. On the other hand, if a claimant fails to notify the Tax Credit Office that a qualifying young person aged 17-19 has left full-time non-advanced education, payments may continue, leading to an overpayment. Although the Revenue has plans to align CTC and child benefit notifications, at the moment this information about a young person’s circumstances must still be notified separately to the Child Benefit Office. View CPAG in Scotland’s Benefits for Students Project factsheet: Parents claiming for young people in further education or training Revenue research reports The Revenue has published several detailed research reports on recent changes and pilot schemes, including: assisted claims pilots health check pilot alignment of child tax credit & child benefit pilot reach out renewals pilot tax credits and household break-ups qualitative investigation of the childcare element the triggers and barriers to the take-up of working tax credit among those without dependent children   Q & A: Backdating severe disability element Q. My client’s child has recently been awarded the highest rate of the care component of disability living allowance (DLA) by a tribunal. She has been on the middle rate for several years but her condition deteriorated and a supersession of the award was requested last year, which went to appeal. The tribunal was in July and the highest rate of DLA care was awarded from October last year. The Tax Credits Helpline told me that the severe disability element of child tax credit (CTC) cannot be backdated more than three months because notification was not made within three months of the date that the original claim was determined. I thought the rules changed in April – what’s going on? A. As reported in the March e-bulletin, The Tax Credits (Claims and Notifications) Regulations were changed in April this year. Regulation 26A now allows further backdating where: “the notification date is within 3 months of the date that a claim for a disability living allowance in respect of the child is determined in favour of those persons.” The Revenue appears to have taken the new wording to mean that an application for a supersession is not a claim for disability living allowance in this context. However, it may be helpful to note that in the equivalent rule for benefits, under Regulation 2(1) of the The Social Security (Claims and Payments) Regulations, 1987 (as amended) ““claim for benefit” includes an application for a supersession. You can also point to the intention of the new regulations, as stated in the Explanatory Memorandum: These regulations also simplify the rules for the date of notification for the disability element and severe disability element of CTC and WTC. The amended regulations will provide claimants with the opportunity to receive the same period of backdating that is currently provided but without the current requirements for “the original claim” and “the original notification”. If the Revenue does not agree to backdate the severe disability element of CTC in full, you have the right to appeal the final decision for 2008/09 to a First-tier Tribunal. If you wish to unsubscribe from all our welfare rights e-bulletins click here. To only unsubscribe from our tax credits ebulletin email acarr@cpagscotland.org.uk with 'unsubscribe tax credits' as the subject. If this e-bulletin has been forwarded to you and you wish to subscribe to it click here . We would welcome feedback on the e-bulletin, please contact us at acarr@cpagscotland.org.uk with your comments. Thank you. ^ back to top Child Poverty Action Group is a charity registered in England and Wales (registration number 294841) and in Scotland (registration number SC039339). 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