Child Tax Credit

Child tax credit (CTC) is means-tested.

The amount of any award will depend on your income. Anyone with a gross annual income of £50,000 or less who meet the qualifying conditions for CTC will be eligible.

People who have a gross annual income of more than £50,000 may also be eligible for some award.

Any capital you have will not be taken into account, although income from capital may be included in the calculation. In order to claim you must:-

meet the residence and immigration conditions and

be aged 16 or over

(note if under 16 it may be possible for a parent or guardian to make a claim on your behalf) and

be responsible for a child or qualifying young person

Anyone who is a member of a couple will need to make a joint claim for tax credits.

Same sex couples are not treated as a couple for child tax credit assessment. They may be able to claim on an individual basis.

Child Tax Credit is made up of two elements which are:-

A family element (may be higher for a child under 1) and

A child element (may be higher if the child is disabled).

Need more information?

Contact your local Citizens Advice Bureau or the Inland Revenue