{
  "url": "https://openlegislation.uk/child-tax-credit-regulations-2002/regulation-5",
  "json_url": "https://openlegislation.uk/child-tax-credit-regulations-2002/regulation-5.json",
  "legislation": "uksi/2002/2007",
  "legislation_title": "The Child Tax Credit Regulations 2002",
  "legislation_url": "https://openlegislation.uk/child-tax-credit-regulations-2002",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Maximum age and prescribed conditions for a qualifying young person",
  "text": "(1) For the purposes of Part 1 a person ceases to be a qualifying young person (unless disqualified earlier under the following paragraphs) on the date on which he attains the age of twenty.\n(2) A person who is not a child, but has not attained the age of twenty years, is a qualifying young person for any period during which the following conditions are satisfied with regard to him (and once a person falls within the terms of paragraph (3)(b), he shall be treated as having satisfied the first condition from the relevant leaving date mentioned in that paragraph).\n(3) The first condition is that he is ...—\n(a) receiving full-time education, not being—\n(i) advanced education, or\n(ii) education received by that person by virtue of his employment or of any office held by him; ...\n(ab) undertaking approved training , is enrolled or has been accepted to undertake such training, which is not provided by means of a contract of employment; or\n(b) under the age of eighteen years and—\n(i) he ceased to receive full-time education or to undertake approved training (the date of that event being referred to as “the relevant leaving date”);\n(ii) within 3 months of the relevant leaving date, he has notified the Board (in the manner prescribed by regulation 22 of the Tax Credits (Claims and Notifications) Regulations 2002) that he is registered for work or training with a qualifying body , and\n(iii) not more than 20 weeks has elapsed since the relevant leaving date.\n(3A) A person who has attained the age of nineteen years satisfies paragraph (3)(a) or (ab) only where the course of education or training began before he attained that age , or he enrolled or was accepted to undertake that course before he attained that age.\n(4) The second condition is that the period in question is not (and does not include)—\n(a) a week in which he (having ceased to receive full-time education or approved training) becomes engaged in remunerative work or;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) a period in respect of which that person receives income support , income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007 , income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 or universal credit under Part 1 of the Welfare Reform Act 2012.\n(5) For the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if full-time education is received by that person by undertaking a course—\n(a) at a school or college, or\n(b) where that person has been receiving that education prior to attaining the age of sixteen, elsewhere, if approved by the Board,or,\n(c) where that person begins to receive that education after attaining the age of 16, elsewhere, if approved by the Board, provided that—\n(i) that person has received a statement of special educational needs, and\n(ii) that programme of education has been assessed by a local authority as being suitable for that person’s special needs,\nwhere in pursuit of that course, the time spent receiving instruction or tuition, undertaking supervised study, examination or practical work or taking part in any exercise, experiment or project for which provision is made in the curriculum of the course, exceeds or exceeds on average 12 hours a week in normal term-time ... and shall include gaps between the ending of one course and the commencement of another, where the person enrols on and commences the latter course.\n(5A) If paragraph (5) does not apply, then for the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if that person is being provided with “appropriate full-time education” in England within section 4 (appropriate full-time education or training) of the Education and Skills Act 2008.\n(6) In calculating the time spent in pursuit of the course, no account shall be taken of time occupied by meal breaks or spent on unsupervised study.\n(7) In determining whether a person is undertaking a course of full-time education or approved training, there shall be disregarded any interruption—\n(a) for a period of up to 6 months, whether beginning before or after the person concerned attains age 16, to the extent that it is reasonable in the opinion of the Board to do so; and\n(b) for any period due to illness or disability of the mind or body of the person concerned provided that it is reasonable in the opinion of the Board to do so.\n(8) In this regulation “a statement of special educational needs” means a statement, plan or assessment made by a local authority, which identifies and assesses the special educational needs of a person and specifies the special educational provision required by that person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 5(1) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 5(2) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 5(2) added (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 5(2) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 5(3) omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in reg. 5(3)(a) omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 5(3)(ab) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(c)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 5(3)(ab) inserted (16.8.2007) by The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 5(3)(ab) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 10(2)(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 5(3)(b)(i)-(iii) substituted (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738), regs. 1, 5"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 5(3)(b)(i) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(d)(i)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in reg. 5(3)(b)(ii) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(d)(ii)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 5(3)(b)(ii) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 10(2)(b)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. 5(3)(b)(iii) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(d)(iii)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Reg. 5(3A) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(5)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in reg. 5(3A) inserted (16.8.2007) by The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151), regs. 1, 4(b)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in reg. 5(4)(a) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(6)(a)(i)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Word in reg. 5(4)(a) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(6)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Reg. 5(4)(b) omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(6)(b)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in reg. 5(4)(c) inserted (E.W.S.) (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008 (S.I. 2008/1879), regs. 1(1), 22(3)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Comma in reg. 5(4)(c) substituted for word (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 79(a)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in reg. 5(4)(c) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 79(b)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in reg. 5(5) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 10(3)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Reg. 5(5)(c) and word inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 4(2)(a)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in reg. 5(5) omitted (16.8.2007) by virtue of The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151), regs. 1, 4(c)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in reg. 5(5) inserted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924), regs. 1, 3(2)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Reg. 5(5A) inserted (4.6.2014) by The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014 (S.I. 2014/1231), regs. 1, 3(3)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Reg. 5(7) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(7)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Reg. 5(8) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 4(2)(b)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1995 c.18."
    }
  ],
  "outstanding_effects": [
    {
      "type": "appl (6.4.2003)",
      "affecting": "uksi/2002/2173",
      "affecting_title": "The Tax Credits (Payments by the Commissioners) Regulations 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2007/regulation/5",
    "retrieved_at": "2026-10-29T06:51:19.266331+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."
}