Part 1: Means-tested additional payments Section 3: Qualifying entitlements: tax credits
Section 3 defines the qualification criteria that HMRC must apply in order to make additional payments for people entitled to working tax credits or child tax credits.
	Subsection (1) defines what is meant by the qualifying entitlement to child tax credit or working tax credit by reference to a qualifying day. This requires HMRC to have made a payment of tax credits in respect of a day in the qualifying period. The person must receive a payment of child tax credit or working tax credit in respect of any day during the period of one month ending with the qualifying day. Subsection (2) clarifies scenarios which do not fall within Subsection (1) which include those: paid a lump sum in advance, for a qualifying period, under Regulation 10 of the Tax Credits (Payments by the Commissioners) Regulations 2002, but whose eligibility to tax credits has ceased; and payments of tax credits obtained as a result of fraud.
Example (3): Qualifying entitlement to child tax credit for the means-tested additional payments
If the qualifying day for a particular means-tested additional payment was 1 January 2023, to be eligible for that means-tested additional payment HMRC would have made a payment of child tax credit with respect to any day in the period 2 December 2022 to 1 January 2023 inclusive, unless the person’s tax credit award consists of a single advance payment and ends before 2 December 2022 or was made on a fraudulent basis. These dates are examples only; qualifying days will be set out in regulations.