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HMRC internal manual

Tax Credits Technical Manual

Elements of CTC

Family element {#} Child element {#}
Limits to payment of the child and young person element from 6 April 2017 {#} Young person element {#} Disability element {#} Severe disability element {#severely}

Family element

Tax Credits Act 2002, Section 9(2)(a)(3)(5).

The Child Tax Credit Regulations 2002, Reg. 7(2)(a)(3)

An element paid to each family that is entitled to CTC for a child or qualifying young person if the claimant is, or either or both of the joint claimants are, responsible for at least one child or qualifying young person who was born before 6 April 2017.

 

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 a child that the claimant, or both of the joint claimants are responsible for.

 

*Limits to payment of the child and young person element from 6 April 2017

Tax Credits Act 2002, Section (3B)

The Child Tax Credit Regulations 2002, Reg. 7.2(A)

Where a child or qualifying young person is born on or after 6 April 2017, the maximum rate will not include an individual element for that child or qualifying young person unless

  • The claimant is, or the joint claimants are claiming the individual element of CTC, for no more than one other child or qualifying young person

          or

  • The child or young person being added is the third or subsequent child and one of the following exceptions applies:  

    • Multiple Birth
    • Adoption
    • Non-parental caring arrangements
    • Non-consensual conception
    • Continuation of certain exceptions  

To consider if one of the exceptions applies, see TCTM02283.

 

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 a young person that the claimant, or both of the joint claimants are responsible for.  This is usually referred to under the generic heading of the ‘Child element’.

 

Disability element for a disabled child or qualifying young person

Tax Credits Act 2002, Section 9(2)(c)(3)(5)(c)(6).

The Child Tax Credit Regulations 2002, Reg. 7(2)(c)(5)

A disability element of child tax credit for a disabled child or qualifying young person, claimed separately to the individual child or young person element and paid in respect of each child or young person who is disabled and for whom the claimant or joint claimants are responsible.

 

Disability element for a severely disabled child or qualifying young person

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

The Child Tax Credit Regulations 2002, Reg. 7(2)(c)(5).

A disability element of child tax credit for a severely disabled child or qualifying young person, claimed separately to the individual child element and paid in respect of each child or young person who is severely disabled and for whom the claimant or joint claimants are responsible.

 

Note: Prior to 6 April 2017, the severe disability element was paid in addition to the disability element. From 6 April 2017, only one disability element will be paid but the rate of this element will be higher if the child is severely disabled.

For details of the individual disability element rates please see TCTM03001