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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Eligibility - entitlement: Child Tax Credit entitlement - elements (Info)

The Child Tax Credit (CTC) elements are

  • Family element. This is an element paid to each family entitled to CTC, regardless of the number of children or young people in the family. To be entitled to the family element of CTC, the family must include at least one eligible child or young person.
  • Child element. This is an individual element of CTC paid in respect of each child included in a family.
  • Young person element. This is an individual element of CTC paid in respect of each young person included in a family.
  • Disability element. This is an addition to the child element or young person element and is paid in respect of each disabled child or young person included in a family.
  • Severe disability element. This is an additional element paid in respect of each severely disabled child or young person included in a family.