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HMRC internal manual

Tax Credits Technical Manual

Entitlement: CTC entitlement: Child or qualifying young person in receipt of Incapacity Benefit or Employment and Support Allowance

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case E

A qualifying young person, who claims and is awarded Incapacity Benefit or a contributory Employment and Support Allowance in their own right cannot be included as a qualifying young person in a Child Tax Credit claim during the period of that award of Incapacity Benefit or Employment and Support Allowance.

This case does not apply during a period of incapacity for work, which began before 6 April 2004 in the case of a person in respect of whom, at a time

  • during that period of incapacity, and
  • before that date

both Incapacity Benefit and Child Tax Credit were payable, if Child Tax Credit was payable for them continuously since 5 April 2004 until that later time.