Child Tax Credit


You could get Child Tax Credit (CTC) for each child you are responsible for if they are:


• aged 16 or under; or


• under 20 and in approved education or training.


CTC does not affect Child Benefit.


However, you can only usually make a new claim for CTC if you do not live in a Universal Credit (UC) full service area (see Chapter 1). If you live in a UC full service area, you can only claim Child Tax Credit if you have three or more children, or you or your partner have reached State Pension Age (SPA) (see Chapter 6). 


How much can you get?


You could get a basic amount (the “family element” worth £545 per year) and extra “elements” on top of this: the child element, worth £2,780 per year; the disabled child element, worth £3,275 per year; and the severely disabled child element, worth £4,600 per year). 


From 6 April 2017 you only get the family element of CTC if you are responsible for a child or children born before that date. In addition, from this date most people will only get the child element of CTC for up to two children. You can still claim this for more than two children if they were born before 6 April 2017 until at least February 2019.


How much you get depends on income and other circumstances, for example, if your child is disabled. There is no single limit for income because it depends on your circumstances (and those of your partner). 


If your circumstances change


Your Tax Credits can go up or down if your family or work life change. You must report these changes to the Tax Credit Office. For example, if your child leaves home or your income changes.


Eligibility depends on:


• the child’s age; and


• if you’re responsible for the child.


To qualify the child must be:


• under 16 — you can claim up until 31 August after their 16th birthday;


• under 20 — if they are in eligible education or training.


You are usually responsible for a child if they:


• live with you all the time;


• they normally live with you and you are the main carer;


• they keep their toys and clothes at your home;


• you pay for their meals and give them pocket money;


• they live elsewhere in Europe but are financially dependent on you.


If your child is disabled


You may get extra CTC if:


• the child gets Disability Living Allowance (DLA), Personal Independence Payment (PIP) or Armed Forces Independence Payment (AFIP);


• the child is certified blind (or was within 28 weeks of your Tax Credits claim).


You still qualify if the child goes into hospital, even if DLA or PIP or AFIP stops.


How to claim


Order a claim form at: www.gov.uk/claim-tax-credits. It can take up to two weeks to arrive.


If you are already claiming tax credits you don’t need a claim form to tell the tax office about a change in your circumstances (see: www.gov.uk/changes-affect-tax-credits). Claims have to be renewed once a year.