[2025] UKUT 166 (AAC)

The main ground of appeal before the Tribunal was that the claimant never intended to claim TFC and was actually attempting to make a claim for 30-hour funding (which would not have terminated his tax credit award).

Although the Tribunal accepted in its findings that he did not intend to apply for TFC, it still decided that a “declaration of eligibility” had been made.

That was wrong as a matter of law. The dictionary definition of “declaration” is “an official announcement or statement” or a “firm, emphatic statement which shows that you have no doubts about what you are saying”. The dictionary definition of “statement” is “a definite or clear expression of something in speech or writing”.

Considering that definition, it was submitted that the requirements set by s.30 of the 2014 Act were not met and as such the claimant’s tax credits award never terminated.