TCTM02283 | Exceptions to the restriction on the numbers of the child and young person individual elements

Tax Credits 2002, Section 9(3B)

The Child Tax Credit Regulations 2002, Reg. 7(2A)(B)

The Child Tax Credit Regulations 2002, Regs. 9-14

A child or qualifying young person ‘A,’ will receive an individual child element if:

• ‘A’ is the third or subsequent child or qualifying young person born on or after 6 April 2017, who the claimant or either or both of the claimants, is or are responsible for and any one of the following exceptions applies in relation to ‘A’:

• Multiple Birth TCTM02284

• Adoption TCTM02285

• Non-parental caring arrangements TCTM02286

• Non-consensual conception TCTM02287

• Continuation of certain exceptions TCTM02288

Or

• A claimant is already responsible for a child or qualifying young person who would meet the adoption exception criteria, or the non-parental care exception criteria but the child or qualifying young person was born before 6 April 2017. They then have a third or subsequent child born on or after 6 April 2017, this new child (‘A’) can be treated as an exception as long as the claimant is not in receipt of the individual child element for 2 children to whom no exception applies.

Note: From 28 November 2018 the regulations changed for the adoption and non-parental care exceptions. The purpose of this was to ensure that a family that already cares for children who are adopted or cared for under a non-parental caring arrangement can receive CTC for up to two further children to whom no exception applies.

Or

• ‘A’ is the first or second child or qualifying young person, who the claimant or either or both of the joint claimants, is or are responsible for

  • Where ‘A’ is the second child or qualifying young person,
    and

    • There is another child or qualifying young person who the claimant, or either or both of the joint claimants, is or are responsible
      and

    • The other child or qualifying young person was born before 6 April 2017and

    • The claimant or either or both of the joint claimants, was or were already responsible for ‘A’ before the date on which the claimant, or either or both of the joint claimants, became responsible for that other child or qualifying young personand

    • The adoption exception TCTM02285 or the non-parental caring arrangements exception TCTM02286 would have applied in relation to that other child or qualifying young person

Or

• Where ‘A’ is the first child or qualifying young person,
  and

  • The claimant, or either or both claimants become responsible for more than one child or qualifying young person who were born before 6 April 2017and

  • The claimant or either or both of the joint claimants, was or were already responsible for ‘A’ before the date on which the claimant, or either or both of the joint claimants, became responsible for the other children or qualifying young peopleand

  • The adoption exception TCTM02285 or non-parental caring arrangements exception TCTM02286 would have applied in relation to two or more of these children or young peopleor

• Any other child or qualifying young person born on or after 6 April 2017 where

• An exception applies to ‘A’, because ‘A’ is the third or subsequent childAnd

• The claimant, or either or both of the joint claimants, was or were already responsible for that other child or qualifying young person, before the date on which the claimant, or either or both of the joint claimants, became responsible for ‘A’

An individual child element would be included for that other child or qualifying young person if ‘A’ is disregarded.

Note: If an exception applies to more than one child or qualifying young person, ‘A’ refers to each of these children or qualifying young people and the responsibility date refers to the first date that the claimant, or either or both joint claimants, became responsible for a child or qualifying young person to whom an exception applies

Where an exceptions applies, the order of the children or young people is determined:

• Where the claimant, or at least one of the joint claimants, is the member’s parent
  or

• Step-parent (in either case other than by adoption), the child or young person’s date of birth

• In any other case, the date the claimant, or either or both of the joint claimants, became responsible for the child or qualifying young person

Where this date is

• The same for two or more of the children or young people
  or

• The claimant, or either or both of the joint claimants, gave birth to a child less than 10 months after becoming responsible for a child or a young person under a non-parental caring arrangement

The Board determines the children’s order in a way that ensures the individual element is paid to the greatest number of children or young people.