BORA Taxation (Budget Measures) Bill [pdf, 89 KB]
...increases to the prescribed amount for 16 to 18 year olds until the younger and older children’s prescribed amounts are the same. The increases will then continue for all children. 8. The Bill distinguishes between two groups of children who form part of the entitlement to Family Tax Credit for their parent(s) based on the child’s age. For the purposes of this advice, we note that s 21(1)(i) of the Human Rights Act 1993 defines “age” as any age commencing with the age of 1...