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Tax credits in Northern Ireland

Tax credit payments are based on your current personal circumstances, such as whether you work, how many children you have and your annual income. The lower your income, the more tax credits you can get.

There are two types

  1. Working Tax Credits – for those who work but are on a low income
  2. Child Tax Credits – for those with responsibility for children

For further information please visit the Gov UK page on Tax credits . It includes information on how to get started, who qualifies and entitlements.

Cross-border issues

Cross border claims for UK Tax Credits is very complicated and you should contact the HMRCto confirm your exact circumstances.

You could get Working Tax Credit if

  • you live in the South and travel to work in the North – you actually have to do your work in the North (UK), not just work for an employer based in the UK.
  • you live in the North, but travel South across the border to work – but you’ll need to return to the North regularly, for example every day or weekly

The Childcare Element of Working Tax Credit may also be awarded provided your child is with a registered child minder located in Northern Ireland.

You could get Child Tax Credit for your children if

  • you work in the North (UK)
  • you pay National Insurance contributions as a worker there
  • your child lives in an EEA country (e.g. Ireland) or in Switzerland and is living with your partner or someone else and they depend on you to support them

Get Tax Credits advice

How to make a complaint

Frequently cross border applications for Tax Credits are deemed Complex Cases. When dealing with the Tax Credits Office you should ask to speak to someone with knowledge of EU regulations or a Team Leader

Unfortunately cross border workers frequently come across difficulties and long delays when making an application for tax credits.

It is possible to complain if you think that your claim has been unreasonably delayed, if you have difficulty getting information about your claim or if you have been given incorrect information e.g. if your claim has been discontinued because you move South across the border, even though you continue to work in Northern Ireland.

When making a complaint you must first write to the Tax Credits Office or call the Tax Credit Helpline

If you’re still unhappy you can then ask the Adjudicator to look into it. Please visit the following website for details on how to submit a complaint to the Adjudicator  – www.adjudicatorsoffice.gov.uk

For further information please visit HMRC – Tax credits – how to complain

See also

FOR ADVISORS: please see the HMRC Tax Credits manuals and  www.revenuebenefits.org.uk

Page last checked: September 2017

This webpage is for general information purposes only and while we endeavour to keep it up-to-date, errors may occur.  It is very important that you check with the relevant body to ensure the information is current and is applicable to your situation: – North /  South

If you would like to suggest amendments or highlight new information that could be useful to others please do not hesitate to get in touch.