Commentary

E2.211 Child tax credit—child or qualifying young person

Personal and employment tax

E2.211 Child tax credit—child or qualifying young person

E2.211 Child tax credit—child or qualifying young person

As noted at E2.210 above, entitlement to the child tax credit depends on the claimant being responsible for one or more children or qualifying young persons. The meaning of 'child' and 'qualifying young persons' for this purpose is set out below. Note that new claims for tax credits are not possible and the Universal Credit must be applied for instead. Changes in circumstances of a claimant will also trigger migration of the claim to the Universal Credit system. See E2.101.

Child

A person is a 'child' for the purposes of TCA 2002, Part 1 (ss 1–48) if they have not attained the age of 16, subject to regulations providing for a person who has attained that age to remain a 'child' for a period after attaining that age1. The regulations provide that a person who attains the age of 16 remains a child for the purposes of Part 1 from the date on which they attained that age until immediately before the following 1 September2. A child becomes a qualifying young person on their 16th birthday where that take place on or after 31 August 20123.

Qualifying young person

A 'qualifying young person' is a person who is not a 'child' and:

  1.  

    (a)     has attained such age (16 years or older) as is prescribed; and

  2.  

    (b)     satisfies certain other conditions relating to education or training4

These conditions are discussed below.

The age condition

With regard to (a), regulations provide that for the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial