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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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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 their own, 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.