Benefits

What is it?

Child Tax Credit is administered by HM Revenue and Customs. 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 £58,000 a year. The amount is worked out on the family’s income from the previous tax year.

Who can claim?

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. They can claim whether or not they are in work.

Child Tax Credit will provide support for:

• a child until 1 September following his or her 16th birthday; or
• a young person aged 16 to 19 years who is:
  • in full-time education (up to and including A level);
  • 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.

For young persons aged 19 to 20 years, seek expert advice.

How is Child Tax Credit paid?

• It is paid in addition to Child Benefit and any Working Tax Credit.
• Claimants will receive a higher rate of Child Tax Credit for children under the age of one year.
• 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.

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

For further information visit HM Revenue and Customs Website (www.hmrc.gov.uk/taxcredits).

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