Commentary

E2.213 Maximum rate of elements of child tax credit

Personal and employment tax

E2.213 Maximum rate of elements of child tax credit

E2.213 Maximum rate of elements of child tax credit

The maximum rate at which a claimant, or joint claimants in the case of a claim by members of a couple, may be entitled to child tax credit is the aggregate of:

  1.  

    •     the family element of child tax credit, if the claimant(s) are responsible for a child or qualifying young person who was born before 6 April 2017

  2.  

    •     an individual element of child tax credit (also known as the child element) in respect of each child or qualifying young person for whom the claimant(s) are responsible. For a child

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