Tax credit migration amendments take effect from 6th April 2025

Regulation 4A of The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 was substituted with effect from 6 April 2025 by The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations (Northern Ireland) 2024 (S.R. 2024/54)¹. The 2016 Regulations were made on 5 May 2016 and laid before Parliament on 10th May 2016¹.

Regulation 4A was originally inserted on 1 August 2022 by The Universal Credit (Transitional Provisions) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/194)¹. A separate provision, regulation 4A(9), was inserted on 27.1.2025 by The Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2025 (S.R. 2025/3), and words in regulation 6A(a) were omitted on the same date by the same instrument¹.

The 2016 Regulations set out when claims for legacy benefits cannot be made. Except as provided in paragraph (2), a claimant is not entitled to income support, housing benefit, a tax credit or state pension credit, and except as provided by paragraphs (2) to (5) a person may not make a claim for housing benefit, income support or a tax credit¹. The regulations state that a person may not make, or be treated as making, a claim for a tax credit in respect of the whole, or any part, of the tax year beginning on 6th April 2025 or any subsequent tax year¹.

Exemptions apply. Paragraph (1) does not apply to a claim for housing benefit in respect of specified accommodation or temporary accommodation, nor to a claim by a single person who has reached the qualifying age for state pension credit, or a member of a State Pension Credit Act couple where both members have reached that age, or a member of a polygamous marriage where all members have reached that age¹.

The regulations define "existing benefit" as income-based jobseeker's allowance, income-related employment and support allowance, income support, housing benefit and child tax credit and working tax credit under the Tax Credits Act 2002¹. Where a new claimant partner joins a claim, all awards of income support or housing benefit to which that partner would otherwise have been entitled during the relevant period terminate on the day before the first date on which the joint claimants are entitled to universal credit in connection with the claim¹. A claimant is treated for the purposes of the Housing Benefit Regulations as entitled to universal credit during the period of 2 weeks mentioned in regulation 6(2A)¹.

Why it matters for households

The change affects people in Northern Ireland who claim tax credits and have not yet moved to Universal Credit. From 6 April 2025, a claim for a tax credit cannot be made for the tax year beginning on that date or any later tax year¹. Households already receiving tax credits are covered by the migration arrangements set out in the same regulations, including the two week run-on period during which a claimant is treated as entitled to universal credit for housing benefit purposes¹.

People who have reached the qualifying age for state pension credit, and couples where both members have reached that age, are outside the restriction on housing benefit claims¹. The same applies to claims for housing benefit in respect of specified accommodation or temporary accommodation¹.

The regulations do not set out the rates of transitional protection or the amounts payable. Those figures are not in the legislation text. The Department for Communities has not published a separate announcement on these amendments in the material available.

What happens next

The substitution of regulation 4A took effect on 6 April 2025¹. The tax credit claim restriction applies to the tax year beginning on 6 April 2025 and subsequent tax years¹. No further commencement dates are given in the regulations for these provisions.