(Court of Appeal; President of Queen's Bench Division, Richards and Goldring LJJ)
The parents had separated but shared the care of children for 3 and 4 days a week respectively. One of the otherwise eligible parents was denied child tax credit on the basis that the parent was a 'minority carer'. The issue in the case was whether a minority carer rule was indirectly discriminatory on grounds of sex.
The court reviewed the decision in Hockenjos and held that the Commissioners had established sufficient justification for adhering to a system of single payment of child tax credit.