HMRC internal manual

Tax Credits Technical Manual

TCTM02206 - Entitlement: CTC entitlement: Person responsible for child/qualifying young person and their child

The Child Tax Credit Regulations 2002, Reg. 3(2) (a) & (b).

Where a person is treated as responsible for a child or qualifying young person, and that child or qualifying young person has a child of his or her own and their child normally lives with him or her, the claimant can also be treated as responsible for the child of the child or qualifying young person. This is irrespective of which one has main responsibility.

Example - A seventeen year old girl and her baby live with her mum. The young mum attends full-time non-advanced education at the local college so she remains a qualifying young person for child tax credits. Grandma can claim for both her daughter and grandchild unless the young mum claims CTC for herself and baby in her own right.

Note: From 6 April 2017, if the child of a child or child of a qualifying young person being claimed for is the third or subsequent child that the claimant has claimed CTC for, an exception to the new limited CTC support will have to be applied for in order for CTC to be paid for the child.

Note: Please see TCTM02281 for more information about the limited CTC support from 06/04/17.