| Source: | All England Reporter |
| Publisher Citation: | [2012] All ER (D) 124 (May) |
| Neutral Citation: | [2012] UKSC 18 |
| Court: | Supreme Court |
| Judge: | Lord Walker, Lady Hale, Lord Clarke, Lord Wilson and Lord Reed SCJJ |
| Representation | Richard Drabble QC and Sasha Blackmore (instructed by Ford Simey LLP) for the father. |
| Jason Coppel and Katherine Eddy (instructed by the Office of Revenue and Customs Commissioners) for the Revenue. | |
| Judgment Dates: | 16 May 2012 |
Catchwords
Social security - Child benefit - Entitlement to benefit - Claimant having care of children for three days per week - Claimant claiming child tax credit in respect of children - Defendant Revenue and Customs Commissioners refusing claim on basis that claimant minority carer - Appeal tribunal finding that relevant provisions giving rise to indirect discrimination against men - Revenue appealing - Upper Tribunal and Court of Appeal upholding Revenue' appeal - Claimant appealing to Supreme Court - Whether Court of Appeal erring - Whether relevant provision discriminatory - Whether discrimination objectively justified - Child Tax Credit Regulations 2002, .
The Case
Social security Child benefit. The Supreme Court, in dismissing a minority carer father's appeal against a decision of the Court of Appeal, held that indirect discrimination against men flowing from the requirement, pursuant to the Child Tax Credit Regulations 2002, , that the payment of child tax credit, in respect of a child in shared care by two parents, was to be made to the parent with main responsibility for the child, was justified.
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