Regulation 7 Determination of the maximum rate at which a person or persons may be entitled to child tax credit

United Kingdom

(1)

In the following paragraphs F1and in regulations 9 to 12 and 14—

(a)

in the case of a single claim (but not a joint claim), the person making the claim is referred to as the “claimant”; and

(b)

in the case of a joint claim, the members of the F2... couple making the claim are referred to as the “joint claimants”.

(2)

The maximum rate at which a claimant or joint claimants may be entitled to child tax credit shall be the aggregate of—

(a)

the family element of child tax credit F3if the claimant is, or either or both the joint claimants are, responsible for a child or qualifying young person who was born before 6^thApril 2017, and

(b)

an individual element of child tax credit, in respect of each child or qualifying young person for whom—

(i)

the claimant, or

(iiC1)

either or both of the joint claimants,

as the case may be, is or are F4responsible, but subject to paragraph (2A); and

F5(c)

a disability element of child tax credit in the case of each child or qualifying young person who is disabled or severely disabled.

F6(2A)

Where the claimant, or either or both of the joint claimants, is or are responsible for a child or qualifying young person born on or after 6th April 2017 (“A”), the maximum rate referred to in paragraph (2) shall not include an individual element of child tax credit in respect of A unless—

(a)

the claimant is, or the joint claimants are, claiming the individual element of child tax credit for no more than one other child or qualifying young person; or

(b)

an exception applies in relation to A in accordance with regulation 9.

F7(3)

The family element of child tax credit is £545.

(4)

The individual element of child tax credit for any child or qualifying young person referred to in paragraph (2)(b) above—

F8(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C2(c)

in the case of F10a child, is F11£3,455;

F12(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13(e)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C3(f)

in the case of F14a qualifying young person, is F15£3,455.

F16(5)

The disability element of child tax credit—

(a)

where the child or qualifying young person is disabled, is F17£4,170;

(b)

where the child or qualifying young person is severely disabled, is F18£5,850.

Annotations

Textual amendments

F1: Words in reg. 7(1) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(a)
F2: Words in reg. 7(1)(b) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 4(4)
F3: Words in reg. 7(2)(a) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(b)
F4: Words in reg. 7(2)(b) substituted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(c)
F5: Reg. 7(2)(c) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(d)
F6: Reg. 7(2A) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(e)
F7: Reg. 7(3) substituted (6.4.2011) by The Tax Credits Up-rating Regulations 2011 (S.I. 2011/1035), regs. 1, 2(2)
F8: Reg. 7(4)(a) omitted (6.4.2017) by virtue of The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(f)(i)
F9: Reg. 7(4)(b) omitted (6.4.2017) by virtue of The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(f)(i)
F10: Word in reg. 7(4)(c) substituted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(f)(ii)
F11: Sum in reg. 7(4)(c) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 3(a)
F12: Reg. 7(4)(d) omitted (6.4.2017) by virtue of The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(f)(i)
F13: Reg. 7(4)(e) omitted (6.4.2017) by virtue of The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(f)(i)
F14: Word in reg. 7(4)(f) substituted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 4(f)(ii)
F15: Sum in reg. 7(4)(f) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 3(a)
F16: Reg. 7(5) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017 (S.I. 2017/406), regs. 1(2), 3
F17: Sum in reg. 7(5)(a) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 3(b)(i)
F18: Sum in reg. 7(5)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 3(b)(ii)

Modifications

C1: Reg. 7(2)(b)(ii) modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 25(b) (with reg. 1(2)); (as amended (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 9)
C2: Reg. 7(4)(c): sums maintained (6.4.2016 to 5.4.2020) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), s. 36(1)(b), Sch. 1 para. 2(b)
C3: Reg. 7(4)(f): sums maintained (6.4.2016 to 5.4.2020) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), s. 36(1)(b), Sch. 1 para. 2(b)