TCTM02216 - Entitlement: CTC entitlement: Qualifying young person lives with their partner

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

A qualifying young person shall be treated as not being the responsibility of any person during any period in which the qualifying young person lives with their partner who does not also meet the relevant education or approved training conditions.

Note: When considering if this applies, you must take into account the stability of the relationship between the QYP and the other person. It must be more than just staying temporarily with the other person, there must be some attributes to show they are living together as if they are married.

Example 1:

The claimant’s daughter is in full-time non-advanced education and her long term boyfriend, who is working, moves in with her to live as a couple. The CTC claimant is no longer classed as responsible for their daughter as her daughter’s partner is not in relevant education or approved training.

Example 2:

The claimant’s daughter is in full-time non-advanced education and her long term boyfriend, who is also on an approved training course, moves in with her to live as a couple. The CTC claimant is still classed as responsible for their daughter and can also claim CTC for her partner.