TCTM02211 - Entitlement: CTC entitlement: care and adoption

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Cases A and B

A child or qualifying young person shall be treated as not being the responsibility of any person during any period in which any of the following cases apply:

1. Case A: They have been provided with or placed in accommodation under -

England

  • Sections 17 to 30 of Part III of the Children Act 1989,

Wales

  • Parts 4 or 6 of the Social Services and Well-being (Wales) Act 2014,

Scotland

  • Sections 16 to 93 of Part II of the Children (Scotland) Act 1995, by virtue of a requirement in a child assessment order within the meaning of section 35 of the Children’s Hearings (Scotland) Act 2011, a child protection order within the meaning of section 37 of that Act, a compulsory supervision order within the meaning of section 83 of that Act, or an interim compulsory supervision order within the meaning of section 86 of that act,

Northern Ireland

  • Articles 17 to 48 ofPart IV of the Children (Northern Ireland) Order 1995

and

the cost of that child’s or qualifying young person’s accommodation or maintenance is paid or partly paid out of local authority funds or any other public funds

Important Note:

The above applies unless that child or qualifying young person has only been placed in that accommodation for health reasons, either because of their disability or because their health is likely to be significantly impaired if the services provided by the accommodation are not provided. Where a child or qualifying young person is in residential accommodation in these circumstances, they are treated as being the responsibility of the person who was treated as responsible for them before they were placed in that accommodation. This follows the provisions prescribed in regulation 9 of the Child Benefit (General) Regulations 2006.

Normally, a child or qualifying young person who is placed as a result of

  • a Residence Order, or
  • a child arrangement order, or
  • a Special Guardianship Order,

is considered the responsibility of the person named on that order.

2. Case B: Where the child or qualifying young person is:

  • being looked after by a local authority, and has been placed for adoption by that authority in the home of a person proposing to adopt him

Note: Placed for adoption means being placed in accordance with:

  • the Adoption Agencies Regulations 2005 (for England)
  • the Adoption Agencies (Wales) Regulations 2005
  • the Adoption Agencies (Scotland) Regulations 2009, or
  • the Adoption Agencies Regulations (Northern Ireland) 1989.

And

  • A local authority is making a payment in respect of the child or qualifying young person’s accommodation and/or maintenance under
    • section 22C(10) of the Children Act 1989 (for England),
    • section 81(13) of the Social Services and Wellbeing (Wales) Act 2014, or
    • section 26 of the Children (Scotland) Act 1995 which gives rise to regulation 33 of the Looked After Children (Scotland) Regulations 2009, or
    • in Northern Ireland, Article 27 of the Children (NI) Order 1995.

Note: In Northern Ireland references to a local authority should be substituted with references to an authority (within the meaning of Article 2 of the Children (NI) Order 1995).