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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Entitlement: CTC entitlement: Elements of CTC

 

Family element

Tax Credits Act 2002, Section 9(2)(a).

The Child Tax Credit Regulations 2002, Reg. 7(3)(b)

An element paid to each family that is entitled to the CTC, regardless of the number of children or young people in the family.

To be entitled to the family element, the family must include at least one eligible child or young person.

Child element

Tax Credits Act 2002, Section 9(2)(b).

The Child Tax Credit Regulations 2002, Reg. 7(4)(c)

An individual element of CTC paid in respect of each child included in a family.

Young person element

Tax Credits Act 2002, Section 9(5)(b).

The Child Tax Credit Regulations 2002, Reg. 7(4)(f)

An individual element of CTC paid in respect of each young person included in a family. This is usually referred to under the generic heading of the ‘child element’ in guidance and leaflets.

Disability element

Tax Credits Act 2002, Section 9(5)(c).

The Child Tax Credit Regulations 2002, Reg. 7(4)(a) or (d)

A higher child element paid in respect of each child or young person who is disabled and included in a family.

Severe disability element

Tax Credits Act 2002, Section 9(5)(c).

The Child Tax Credit Regulations 2002, Reg. 7(4)(b) or (e)

A higher child element paid in respect of each child or young person who is severely disabled and included in a family.