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Child Tax Credit

HM Revenue & Customs administers Child Tax Credit. It is the money families can claim for their children and replaces the child elements previously paid with other benefits for their children. Child Tax Credit is available to all families with children with income of up to £40,000 a year. The amount is worked out on the family’s income, based on the previous tax year.


To qualify for Child Tax Credit, the claimant must live in the United Kingdom and not be subject to immigration control. They must be responsible for one child (or young person) or more. You can claim whether or not you are in work.

Child Tax Credit will provide support for:

  • a child until 1 September following his or her 16th birthday
  • a young person aged 16 to 20 who is in full-time education (up to and including A Levels); has left full-time education but does not have a job or a training place and has registered with the Careers Service or Connexions Service; is not claiming Income Support or tax credits in their own right; and is not serving a custodial sentence of four months or more imposed by a court
  • if you are a 19 to 20-year-old, you should seek expert advice.

How is Child Credit paid?

  • Child Tax Credit will be paid in addition to Child Benefit and any Working Tax Credit
  • Child Tax Credit is paid directly into the bank account of the person who is mainly responsible for caring for the children in the family
  • Claimants can choose whether to receive benefit weekly or four-weekly.

How to claim

Application forms can be obtained from the Inland Revenue tax credit helpline on 0845 300 3900.

Phone lines are open: Monday to Friday, 8am to 8pm; and Saturday, 8am to 4pm.

Child Tax Credit leaflet

Download the Child Tax Credit leaflet (pdf 154KB).

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