Entitlement: CTC entitlement: Payment to main carer
The Tax Credits (Payments by the Board) Regulations 2002, Reg. 3
CTC can only be paid to one person, where the claim is made by a couple then it can only be paid to the person in that couple who is the main carer for all the children of that couple.
Main carer is not defined in the regulations therefore the term is given it’s normal everyday meaning - someone who is normally answerable for, or called to account for, the child or young person.
Dispute on main carer
The Tax Credits (Payments by the Board) Regulations 2002, Reg. 3(3)(a)
Where the partners in that couple are unable to agree on who is the main carer for the child young person, the Commissioners for HM Revenue & Customs may determine who has the main care.
The Tax Credits (Payments by the Board) Regulations 2002, Reg. 3 (3)(b)
In a joint claim, where members of the couple are resident at different addresses or one member of the couple is temporarily absent from the address at which they both live together, payment of CTC and any childcare element of WTC) will be made to the claimant who appears to the Commissioners for HM Revenue & Customs to be the main carer.