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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Disability element

Disability element for a disabled child or qualifying young person

The Child Tax Credit Regulations 2002, Reg.8(1)(2)

The disability element of child tax credit in the case of each child or qualifying young person who is disabled is payable if:

  • Disability Living Allowance is payable or would be payable but for suspension or abatement due to hospitalisation, in respect of a child or qualifying young person,

          or

  • The child or qualifying young person is certified as severely sight impaired or blind by a consultant ophthalmologist,

          or

  • The child or qualifying young person ceased to be certified as severely sight impaired or blind within the 28 weeks immediately preceding the date of a new claim,

          or

  • Personal independence payment is payable for the child or qualifying young person or would be payable but for hospitalisation of the child or qualifying young person

Disability element for a severely disabled child or qualifying young person

The Child Tax Credit Regulations 2002, Reg.8(3)(4)(5)

The disability element of child tax credit in the case of each child or qualifying young person who is severely disabled is payable if:

  • The highest rate care component of Disability Living Allowance is payable or would be payable but for suspension or abatement for the child or qualifying young person due to hospitalisation,

          or

  • The daily living component of personal independence payment at the enhanced rate is payable or would be payable but for hospitalisation, in respect of the child or qualifying young person,

          or

  • An armed forces independence payment is payable

Note: Please see TCTM02281 for information about the limited CTC support from 06/04/17.