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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Extra information - miscellaneous information: When tax credits element eligibility can end

A tax credits element eligibility can end within an award period for the following reasons

  • CTC ‘Child’ element that is assumed to end on 31 August, on or following the child’s 16th birthday.
  • CTC ‘Young person’ element that ends on the day before the young person’s 19th birthday.
  • CTC ‘Disability’ and ‘Severe disability’ elements that are assumed to end on 31 August, on or following a child’s 16th birthday and the day before a young person’s 19th birthday.
  • CTC ‘Family’ element that ends when responsibility for all children in the family ceases (which may occur as a result of the second, third and fourth bullet points).
  • WTC ‘Lone parent’ element that ends when responsibility for all children in the family ceases (which may occur as a result of the second, third and fourth bullet points).
  • WTC ‘50 plus’ elements that all run for a maximum of 12 months.

Note: The 50+ element will be withdrawn on 6 April 2012. Award notices issued from 11 October 2011 will show a revised award for 2011-2012 but will not explain that the 50+ element will stop in April 2012.

  • WTC Childcare element that has assumed to end when responsibility for all children ceases and that also ends on the first Saturday following 1 September after the 15th birthday of the only or last child in childcare (16th birthday if the only or last child is disabled).