Regulation 3 Amendment of the Child Tax Credit Regulations 2002

In regulation 7 (determination of the maximum rate at which a person or persons may be entitled to child tax credit) of the Child Tax Credit Regulations 2002^f1, after paragraph (4) insert—

“(5)

The disability element of child tax credit—

(a)

where the child or qualifying young person is disabled, is £3,175;

(b)

where the child or qualifying young person is severely disabled, is £4,465.”.