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Official guidance
Tax Credits Technical Manual

TCTM03000 · Maximum Rates

  • TCTM03001 · Child Tax Credit
  • TCTM03101 · Working Tax Credit
  1. Maximum Rates
  2. Maximum Rates: Child Tax Credit

TCTM03001 | Maximum Rates: Child Tax Credit

From HM Revenue & Customs · Tax Credits Technical Manual

The Child Tax Credit Regulations 2002, Reg. 7(3)(4)(5)

Child Tax Credit contains several different elements, including amounts for a child or qualifying young person with a disability or a severe disability. The maximum value of each element from 6/04/2023 is listed below. The amount a claimant, or joint claimants, will get depends on their income and family circumstances.*

ElementMaximum annual rate - 2024-2025
Family element TCTM02281£545
Child or young person element TCTM02281£3,455
Disability element - where the child or young person is disabled TCTM02270 & TCTM02281£4,170
Disability element - where the child or young person is severely disabled TCTM02270 & TCTM02281£5,850

*Please see TCTM02281 for more information about limits to CTC support from 06/04/17.

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