The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations (Northern Ireland) 2024
These Regulations make provision in relation to the abolition of tax credits for certain claimants who have reached the qualifying age for state pension credit (“the qualifying age”). They provide for claimants who are entitled to a working tax credit to move to universal credit with transitional protection and for claimants who are entitled to child tax credit to move to state pension credit with transitional protection. They also make provision consequential on these changes.