Backdating For Refugees (Info)
Where a claimant claimed asylum as a refugee and has therefore been excluded from tax credits as a person subject to immigration control but
- Is then notified that they have been recorded as a refugee by the Home Office
And
- They apply for tax credits within 3 months of receiving that notification
Then
- They will be treated as having made a claim for tax credits for the whole of the period from the date of the original claim for asylum up to the date the actual claim for tax credits is made, including for any intervening years
Entitlement is determined as if the person had been a refugee from the date the claim to asylum was made. This means
- They should be treated as a person who is not subject to immigration control from the date they claimed asylum
And, it also means
- The rules for couples will apply from that date, so that, in practice, neither partner would be treated as being subject to immigration control
Example 1
A claimant claims asylum as a refugee on 23 June 2003 and is granted refugee status on 10 October 2003. The claimant applies for tax credits (i.e. within 3 months) on 1 November 2003. The claim for tax credits is treated as being made on the date the claimant claimed asylum, 23 June 2003
Example 2
A claimant claims asylum as a refugee on 23 November 2003 and is granted refugee status on 17 January 2006. The claimant applies for tax credits (i.e. within 3 months) on 21 January 2006. The claim for tax credits is treated as being made on the date the claimant claimed asylum, 23 November 2003. Because entitlement is backdated over more than 1 tax year, entitlement will be calculated as follows
- 23 November 2003 – 5 April 2004
- 6 April 2004 – 5 April 2005
And
- 6 April 2005 – 21 January 2006 onwards
The amount of any tax credits due is reduced by the amount of any support already provided under the Immigration and Asylum Act 1999, except to the extent that any backdated income support paid has already been reduced to take that support into account.
