Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Entitlement: CTC entitlement: care and adoption

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Cases A and B

A child or qualifying young person shall be treated as not being the responsibility of any person in which any of the following apply:

(1). They have been provided with or placed in accommodation under -

  • Part III of the Children Act 1989,
  • Parts 4 or 6 of the Social Services and Well-being (Wales) Act 2014,
  • Part II of the Children (Scotland) Act 1995, by virtue of a requirement in a child assessment order, a child protection order, a compulsory supervision order or an interim compulsory supervision order within the meaning of the Children’s Hearings (Scotland) Act 2011, or
  • Part IV of the Children (Northern Ireland) Order 1995

 

and the cost of that child’s accommodation or maintenance is borne wholly or partly -

  • Out of local authority funds under section 22C(10) of the Children Act 1989, section 81(13) of the Social Services and Wellbeing (Wales) Act 2014 or section 26 of the Children (Scotland) Act 1995 which gives rise to regulation 33 of The Looked After Children (Scotland) Regulations 2009),
  • In Northern Ireland, by an authority, within the meaning in Article 2 and under Article 27 of that Order, or
  • Out of other public funds.

 

Unless that child or qualifying young person has only been placed in that accommodation for health reasons, either because of their disability or because their health is likely to be significantly impaired if the services provided by the accommodation are not provided. Where a child or qualifying young person is in residential accommodation in these circumstances, they are treated as being the responsibility of the person who was treated as responsible for them before they were placed in that accommodation. This follows the provisions prescribed in regulation 9 of the Child Benefit (General) Regulations 2006. Normally, a child or qualifying young person who is placed as a result of a Residence Order, a child arrangement order or a Special Guardianship Order, is considered the responsibility of the person named on that order.

Note:

  • Part III of the Children Act 1989 covers sections 17 to 30 of the Act
  • Part II of the Children (Scotland) Act 1995 covers sections 16 to 93 of the Act
  • Part IV of the Children (Northern Ireland) Order 1995 covers articles 17 to 48 of the Order.

 

Or

(2). Where the child or qualifying young person is:

  • Being looked after by a local authority, and has been placed for adoption by that authority in the home of a person proposing to adopt him

 

Note: Place for adoption means being placed in accordance with:

  • the Adoption Agencies Regulations 2005
  • the Adoption Agencies (Wales) Regulations 2005
  • the Adoption Agencies (Scotland) Regulations 2009, or
  • the Adoption Agencies Regulations (Northern Ireland) 1989.

 

And

  • A local authority is making a payment in respect of the child or qualifying young person’s accommodation and/or maintenance under section 22C(10) of the Children Act 1989, section 81(13) of the Social Services and Wellbeing (Wales) Act 2014, or section 26 of the Children (Scotland) Act 1995 which gives rise to regulation 33 of the Looked After Children (Scotland) Regulations 2009 or in Northern Ireland, Article 27 of the Children (NI) Order 1995.

 

Note: In Northern Ireland references to a local authority should be substituted with references to an authority (within the meaning of Article 2 of that Order).