Social security—Child tax credit—No-splitting rule

Supreme Court, Lord Walker, Lady Hale, Lord Clarke, Lord Wilson and Lord Reed SCJJ, 16 May 2012

The provisions of the Child Tax Credit Regulations 2002 (SI 2002/2007) (the regulations), providing that the payment of child tax credit in respect of a child in shared care by two parents is to be made to the parent with main responsibility for the child, is a reasonable rule for the state to adopt and the indirect sex-discrimination in favour of women is justified.

Richard Drabble QC and Sasha Blackmore (instructed by Ford Simey LLP) for the father. Jason Copple and Katherine Eddy (instructed by HMRC) for the Revenue.

Child tax credit (CTC) was introduced by the Tax Credits Act 2002 and was payable to one person only in respect of each child, even where the care of the child was shared between separated parents. The regulations, as amended, provided that the payment of CTC