{
  "url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2018/note",
  "json_url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2018/note.json",
  "legislation": "uksi/2018/1130",
  "legislation_title": "The Child Tax Credit (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/child-tax-credit-amendment-regulations-2018",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the principal Regulations”) and the Tax Credit (Polygamous Marriages) Regulations 2003 (S.I. 2003/742). Regulation 7(2A) of the principal Regulations sets out the general rule that an award of child tax credit (“CTC”) must not include the individual element of that tax credit in respect of a third or subsequent child or qualifying young person born on or after 6 April 2017 (“A”) unless an exception applies to A in accordance with regulation 9. The exceptions include where A has been adopted by the claimant (regulation 11) or where the claimant is a non-parental carer in relation to A (regulation 12).\nRegulation 3 amends regulation 9 of the principal Regulations. Regulation 3(a) substitutes a new paragraph (1) which provides for the individual element of CTC to be paid in respect of A where A is the third or subsequent child or qualifying young person but all, or all but one, of the other children or qualifying young persons for whom the claimant is responsible are adopted or cared for under a non-parental caring arrangement (see regulations 11 and 12 of the principal Regulations). Paragraphs (b) to (e) make consequential amendments to regulation 9 to simplify the rule that a claimant is always able to claim the individual element of child tax credit for the first two children or qualifying young persons.\nRegulation 4 makes a minor amendment to regulation 12(3)(f) of the principal Regulations to clarify that the reference to “that Act” is a reference to the Children (Scotland) Act 1995 (c. 36). In view of this correction, the Regulations are being issued free of charge.\nRegulation 5 makes consequential amendments to regulation 14 of the principal Regulations. That regulation provides for the continuation of the exception in relation to A in certain prescribed circumstances. The amendments made by regulation 5 ensure that the exceptions continue to apply where new regulation 9(1)(a)(ii) applies in relation to A.\nRegulation 6 of these Regulations makes consequential amendments to the Tax Credits (Polygamous Marriages) Regulations 2003 which modify regulation 9 of the principal Regulations in cases where there are polygamous units (as defined in regulation 2 of the Tax Credits (Polygamous Marriages) Regulations 2003).\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1130/note",
    "retrieved_at": "2026-10-28T22:52:48.325284+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}