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HMRC internal manual

Tax Credits Technical Manual

Entitlement: CTC entitlement: Long-term residential accommodation

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4.2

Where a child or qualifying young person is in residential accommodation in the circumstances prescribed in paragraph (a) or (b) of regulation 9 of the Child Benefit (General) Regulations 2006, they are treated as being the responsibility of the person who was treated as responsible for them before they where placed in that accommodation.

The circumstances are, they are placed in residential accommodation, as provided by section 143 (3) (c) of the Social Security Contributions and Benefits Act 1992 or section 139 (3) (c) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, under any of the following

  • Section 21 of the National Assistance Act 1948
  • The Children Act 1989
  • The Social Work (Scotland) Act 1968
  • The National Health Service (Scotland) Act 1978
  • The Education (Scotland) Act 1980
  • The Mental Health (Scotland) Act 1984
  • The Children (Scotland) Act 1995
  • The Children’s Hearings (Scotland) Act 2011
  • The Health and personal Social Services (Northern Ireland) Order 1972 Article 7

and that accommodation has been provided solely

  • because of their disability, or
  • because their health would be likely to be significantly or further impaired unless that accommodation was not provided.

A child or qualifying young person can still be treated as the responsibility of the claimant if they are a patient in long term care unless, during that time, the claimant ceases to be responsible for the child or qualifying young person.