The two age bands are
Band 1 - from birth to the day before the first Tuesday in September after the 16th birthday
Band 2 - from the first Tuesday in September after the 16th birthday to the day before the first Tuesday in September after the 19th birthday
Example
Brian is a lone parent who is claiming WFTC for himself and his daughter Karen. Karen's 16th birthday is on 10th April. The first Tuesday of the following September is 1st September.
Brian's first award of WFTC is due to begin on 21st April. The amount of credit allowed for Karen in that award is for a child aged up to 16. The higher rate for a young person aged 16 to 18 cannot be awarded. This is because Brian's award begins before 1st September (the first Tuesday in September after Karen's 16th birthday).
Brian's first award of WFTC ends and he makes a renewal application. His new award is due to begin on 20th October. The amount of credit allowed for Karen in this award is for a young person aged 16 to 18. This is because the new award begins after 1st September (the first Tuesday in September after Karen's 16th birthday).
