On a renewal application a credit or allowance could be given for a person aged 19 or over at the date of application. This is because it is the age of the child at the date the award starts that is relevant when deciding what credit to award. Examples 1 and 2 show when an applicant is entitled and not entitled to a credit on renewal applications.
Previous WFTC award expires on 15.11.99. Renewal application received on 23.11.99 (that is within 14 days of expiry of previous award). The applicant has 3 children aged 12, 14 and the third is 19 on 23.11.99. The applicant satisfies the criteria for WFTC as at least one of the children she is responsible for is under 19 at the date of application. As the renewal award starts on 16.11.99 before the third child becomes 19, a credit is given for that child.
Previous award expires on 15.11.99. Renewal application received on 23.11.99 (that is within 14 days of expiry of previous award). The applicant has one son who is 19 on 22.11.99 (that is before the date of claim but after the start date of the renewal award). At the date of application the applicant is unable to satisfy the conditions of entitlement to WFTC as she is not responsible for a child or young person under 19.
