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HMRC internal manual

Tax Credits Technical Manual

Exceptions to the restriction on the numbers of the child and young person individual elements

Tax Credits 2002, Section (3B)

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

The Child Tax Credit Regulations 2002, Reg. 9.(1)(2)(3)(4)(5)(6)

 

A child or qualifying young person ‘A,’ will receive an individual child element if:

 

  • ‘A’ is the third or subsequent child or qualifying young person born on or after 6 April 2017, who the claimant or either or both of the claimants, is or are responsible for and any one of the following exceptions applies in relation to ‘A’:  

  • Multiple Birth TCTM02284
  • Adoption TCTM02285
  • Non-parental caring arrangements TCTM02286
  • Non-consensual conception TCTM02287
  • Continuation of certain exceptions TCTM02288  

Or

 

  • ‘A’ is the first or second child or qualifying young person, who the claimant or either or both of the joint claimants, is or are responsible for  

    • Where ‘A’ is the second child or qualifying young person,
      and
      • There is another child or qualifying young person who the claimant, or either or both of the joint claimants, is or are responsible
        and
      • The other child or qualifying young person was born before 6 April 2017 and

      • The claimant or either or both of the joint claimants, was or were already responsible for ‘A’ before the date on which the claimant, or either or both of the joint claimants, became responsible for that other child or qualifying young person and

      • The adoption exception TCTM02285 or the non-parental caring arrangements exception TCTM02286 would have applied in relation to that other child or qualifying young person  

Or

 

  • Where ‘A’ is the first child or qualifying young person,
    and
    • The claimant, or either or both claimants become responsible for more than one child or qualifying young person who were born before 6 April 2017 and

    • The claimant or either or both of the joint claimants, was or were already responsible for ‘A’ before the date on which the claimant, or either or both of the joint claimants, became responsible for the other children or qualifying young people and

    • The adoption exception TCTM02285 or non-parental caring arrangements exception TCTM02286 would have applied in relation to two or more of these children or young people  

      or

       

  • Any other child or qualifying young person born on or after 6 April 2017 where

 

  • An exception applies to ‘A’, because ‘A’ is the third or subsequent child And

  • The claimant, or either or both of the joint claimants, was or were already responsible for that other child or qualifying young person, before the date on which the claimant, or either or both of the joint claimants, became responsible for ‘A’

 

An individual child element would be included for that other child or qualifying young person if ‘A’ is disregarded.

 

Note: If an exception applies to more than one child or qualifying young person, ‘A’ refers to each of these children or qualifying young people and the responsibility date refers to the first date that the claimant, or either or both joint claimants, became responsible for a child or qualifying young person to whom an exception applies

 

Where an exceptions applies, the order of the children or young people is determined:

 

  • Where the claimant, or at least one of the joint claimants, is the member’s parent
    or
  • Step-parent (in either case other than by adoption), the child or young person’s date of birth  

  • In any other case, the date the claimant, or either or both of the joint claimants, became responsible for the child or qualifying young person  

Where this date is

 

  • The same for two or more of the children or young people
    or
  • The claimant, or either or both of the joint claimants, gave birth to a child less than 10 months after becoming responsible for a child or a young person under a non-parental caring arrangement

 

The Board determines the children’s order in a way that ensures the individual element is paid to the greatest number of children or young people.