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HMRC internal manual

Tax Credits Technical Manual

Entitlement: CTC entitlement: Definition of a child, qualifying young person, disabled and severely disabled child or qualifying young person

Definition of a child

The Child Tax Credit Regulations 2002, Regulation 4

A person is a child up to the day before their 16th birthday. After that date, the child becomes a qualifying young person up to and including the 31 August following their 16th birthday.

There is no requirement for the qualifying young person to satisfy the condition of being in full-time non-advanced education or approved training up to and including 31 August. However, during this period, they have to satisfy the other conditions relating to qualifying young people.

A person who attains the age of sixteen on 31 August is a qualifying young person from the date on which that person attained that age.

Note: Payment of Child Tax Credit ceases on 31 August unless an appropriate office (TCTM06100) is notified that their child continues to meet the qualifying young person conditions beyond that date. Where a claimant subsequently informs an appropriate office, before finalising their award, that their child continued to meet the qualifying young person conditions from 1 September, that element should be re-instated.

Example:

Kate turns 16 on 30 June and continues to meet the qualifying young person conditions until the following 31 August. From the 1 September CTC is no longer paid for Kate, but her mother does not realise payments ceased until the following February when she informs the Call Centre that Kate continued in full-time non-advanced education. As Kate continued to meet the qualifying young person conditions, that element should be included in the award from 1 September.

Note: For further examples of late notification that a Qualifying Young person met the qualifying conditions from 1 September, please see TCTM02221

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Definition of a qualifying young person

The Child Tax Credit Regulations 2002, Regulation 5(1)-(4)

A person:

  • is not a child but is under the age of 19, or 20 where their course of education or approved training began before they reached 19 (see below), and
  • is receiving ‘full-time education’ (see below for definition) that is not

    • advanced, or
    • education provided by their employment or any office held by them

Example of ‘office held by them’

A young person is studying for 9 hours per week at non advanced level and in addition acts as editor for the Student Union paper. The Union pay for her to go on a non advanced journalism course for 5 hours per week to enable her to benefit her role as editor. The ‘office they hold’ can be seen as their role in the Union and the course is provided by the Union to help with this role. So the hours spent in FTNAE provided by the Union in this example would not contribute towards the average hours required for CTC entitlement.

or
  • is undertaking or is enrolled and accepted for approved training that is not provided by a contract of employment

Or

  • is not a child but is under the age of 18 and having ceased full time non advanced education or approved training they

    • notify the Board they are registered for work or training with a ‘qualifying body’ within 3 months of leaving full time non advanced education or approved training and
    • it is not more than 20 weeks since the date of leaving full time non advanced education or approved training.

But a customer will cease to qualify for CTC in respect of a young person, even if that young person qualifies under the previous conditions, if:

  • having ceased full-time non-advanced education or approved training, the young person starts remunerative work - that is work done in expectation of payment for 24 or more hours a week, or
  • the young person receives Income Support, Income Related Employment and Support Allowance, Income Based Job Seeker’s Allowance or Universal Credit in their own right.

Where a young person returns to full-time non-advanced education or approved training, they may be treated as a qualifying young person once more. If they then cease full-time non-advanced education or approved training again, provided the young person has not reached the age of 18, they can remain a qualifying young person for a further period of 20 weeks from that date provided they have notified the Board they have registered for work or training with a ‘qualifying body’ within 3 months.

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Working whilst undertaking full-time non-advanced education or approved training

CTC will continue to be payable if a young person works whilst still undertaking relevant education or training.

Example:

A young person works 25 hours a week during the evenings. Provided they are continuing their full-time non advanced education and that education is not being provided by an employer or any office they hold they can continue to meet the qualifying conditions.

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A 19 year old

The Child Tax Credit (Amendment) Regulations 2006 Regulation 4

A person aged 19 or over on 16 August 2007 is not a qualifying young person, unless they were enrolled on or were accepted to undertake approved training or a course of full-time non-advanced education before they attained age 19.

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Definition of disabled child or disabled qualifying young person

The Child Tax Credits Regulations 2002, Regulation 8(2)

A child or qualifying young person where:

  • Disability Living Allowance is payable in respect of them, or would be payable but for hospitalisation

Or

  • They are certified as blind or severely sight impaired by a consultant ophthalmologist

Or

  • Ceased to be certified blind or severely sight impaired or blind by a consultant ophthalmologist within the 28 weeks before the date of claim 

Or

  • Personal Independence Payment at the daily rate (standard rate0 is payable in respect of that person, or would be payable but for hospitalisation

 

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Definition of severely disabled child or disabled qualifying young person

The Child Tax Credits Regulations 2002, Regulation 8(3)

A child or qualifying young person where:

  • Disability Living Allowance is payable at the highest rate care component in respect of them, or would be payable but for suspension or hospitalisation
  • The daily living component of Personal Independence Payment is payable at the enhanced rate in respect of that person, or would be payable but for hospitalisation
  • Armed Forces Independence Payment is payable

Note: Throughout this manual the term “qualifying young person” may be abbreviated to “young person”.