Multiple Births Exception
Tax Credits Act 2002, Section 9(3B)
The Child Tax Credit Regulations 2002, Reg. 10.
Note: Please make sure you have read TCTM02283 before reading any further.
A child or young person - ‘A’, born on or after 6 April 2017, will receive an individual child element if ‘A’ is the third or subsequent child and
The claimant, or at least one of the joint claimants, is a parent but not an adoptive parent of ‘A’
‘A’ was one of two or more children, born as a result of the same pregnancy
The claimant, or either or both of the joint claimants, is or are responsible for at least two of the children or qualifying young person’s born as a result of the same pregnancy
‘A’ is not first in the order of those children or young persons, as determined by HMRC in accordance with TCTM02283
Example: Claimant has 2 children born before 6 April 2017. Claimant has twins born on or after 6 April 2017. Claimant can claim and be paid CTC for one of the twins (the fourth child in order) as an exception.