SolvedTCTM02214 | Entitlement: CTC entitlement: Qualifying young person in receipt of Incapacity Benefit or Employment and Support Allowance
From HM Revenue & Customs · Tax Credits Technical Manual
The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case E
A qualifying young person shall be treated as not being the responsibility of any person during any period in which the qualifying young person claims and is awarded Incapacity Benefit or a contributory Employment and Support Allowance in their own right.