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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Entitlement: CTC entitlement: Responsible person lives with a qualifying young person as partners

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

Where the responsible person is the partner of a qualifying young person with whom they live the qualifying young person is not treated as being the responsibility of that person.

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.

Note: This does not apply to anyone already receiving CTC for a qualifying young person on the day before 1 September 2008.


A 20 year old man lives with his 18 year old partner and their 2 year old child. He works 20 hours a week and claims WTC in his own right and CTC for his partner and baby. Although his partner is in full-time non-advanced education, therefore meeting the qualifying young person condition, he is not treated as responsible for her so she must be included as his partner.