[2025] UKUT 166 (AAC)

The two appeals both resulted from the termination of the claimant’s tax credits award due to an alleged “valid declaration of eligibility” made by him for the purposes of Tax-free Childcare (“TFC”). The first day of the resulting “entitlement period” for TFC was 20 March 2019, leading to his tax credits award being terminated on 19 March 2019 under s.30 of the 2014 Act.

UA-2023-001612-TC concerns the decision to terminate the claimant’s tax credits award for the 2018/2019 tax year. He submitted that the award should not have been terminated.

UA-2023-001611-TC concerns the refusal to accept a new claim which he made for tax credits on 9 August 2019. He submitted that he was able to make a new claim due to savings provisions in the legislation introducing Universal Credit, viz. Article 7(6) of the No.23 Order.

Although the two appeals do not depend on each other, if the claimant is successful in overturning the decision to terminate his tax credits award, then the other appeal will fall, as a new claim would not have been necessary.

The sequence of events, as relevant to this appeal, was as follows:

on 14 March 2019 the claimant allegedly made a “valid declaration of eligibility” for TFC

on 20 March 2019, HMRC confirmed that he was an eligible person for the