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HMRC internal manual

Tax Credits Technical Manual

Maximum Rates: Child Tax Credit

The Child Tax Credit Regulations 2002, Reg. 7

The Child Tax Credit contains several different elements, including additional amounts for a child or qualifying young person with a disability or a severe disability. The maximum value of each element is listed below, but the amount a claimant, or joint claimants, will get depend on their income.

Element Maximum annual rate - 2015-2016
Family element TCTM02250 £545
Child or young person element TCTM02250 £2,780
Disability element - where the child or young person is disabled** TCTM02250 £5,920
Severe disability element - where the child or young person is severely disabled** TCTM02250 £7,195


**The child or young person elements, including the higher amounts in respect of disability or severe disability, are mutually exclusive: one element, the highest for which the child or young person qualifies, will be payable for each child or young person.