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HMRC internal manual

Tax Credits Manual

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.

Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.

Note: If you are dealing with a claim where an exception marker has been applied to any of the children/young persons included in the claim or the customer is reporting a change relating to an exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (This content has been withheld because of exemptions in the Freedom of Information Act 2000) For how to check if the exception marker has been applied, use TCM1000314.