CBTM10201 - European Law: The general principles

Background

Since the beginning of January 2021, this guidance only applies to those in scope of the Withdrawal Agreement.

Regulation (EC) 883/2004 and Regulation (EC) 987/2009

The underlying principle of the EU social security coordination legislation as it applies to workers moving within the EEA is that they should be entitled to the same social security treatment regardless of which Member State they live and/or work and there should be no restriction on their right to move freely and work in any Member State.

From 1 May 2010, for the purpose of child tax credit (CTC), child benefit (CHB) and Guardians Allowance (GA), the treatment of nationals from the EEA and Switzerland is governed by Regulation (EC) 883/2004.

Regulations (EC) 883/2004 and 987/2009 replaced the previous Regulations (EEC) 1408/1971 and 574/1972. Although the previous Regulations were replaced, as they only apply to EEA and Swiss nationals, Regulations (EEC) 1408/71 and 574/72 continue to apply to non-EEA and non-Swiss nationals in a cross-border situation between the UK and an EU Members State.

For more information on how these Regulations work please go to CBTM10200

Withdrawal from the EU

The European Union (Withdrawal Agreement) Act 2020

The UK left the EU on 31 January 2020. The Withdrawal Agreement set the terms of the UK’s departure, providing a smooth exit and orderly transition to the future relationship for people, businesses and organisations across our country. A transition period was in effect and ended on 31 December 2020.

The Withdrawal Agreement gives people certainty that their citizens’ rights will be protected. People within scope of Part Two of the Withdrawal Agreement will have broadly the same entitlements to work, study and access public services and benefits as now, in as far as these entitlements have derived from UK membership of the EU.

The Withdrawal Agreement was implemented in the UK through the European Union (Withdrawal Agreement) Act 2020 {#}.

In the EU, the Withdrawal Agreement, as an international Treaty negotiated on behalf of the Member States, is legally binding on the Member States and the EU institutions.

Individuals can rely directly on their rights under the Withdrawal Agreement in the same way as existing EU law

Therefore, Regulation (EC) 883/2004, and its implementing Regulation (EC) 987/2009 is retained within Sections 25 to 28 of the European Union (Withdrawal Agreement) Act 2020 and sets the specific conditions for a person to come within scope of the Withdrawal Agreement to benefit from the provisions of Regulations (EC) 883/2004 and 987/2009for Family Benefit purposes.

The persons individual circumstances determine if they are within scope of the Withdrawal Agreement to be able to benefit from the provisions of Regulations (EC) 883/2004 and 987/2009 for Family Benefit purposes.

For more information, please see