The first Tuesday in September may coincide with the birthday of the child or young person. The increased amount will not then apply until the following year.
Example
Geena is claiming WFTC for herself and her daughter Mandy who is 16 on 7.9.99. The first Tuesday in September following Mandy's 16th birthday is 5.9.00.
Geena's award of WFTC is due to begin on 5.10.99. The amount of credit awarded for Mandy in that award is for a child aged up to 16. The higher rate for a young person aged 16 cannot be awarded. This is because Geena's award begins before 5.9.00 (the first Tuesday in September after Mandy's 16th birthday).
Geena's first award of WFTC ends and following her renewal application her new award is due to begin on 4.4.00. The credit awarded for Mandy stays at the amount for a child aged up to 16. This is because Geena's second award also begins before 5.9.00.
Geena's second award ends and following her renewal application her third award is due to begin on 2.10.00. The amount awarded for Mandy in this award is for a young person aged 16 to 18. This is because this third award begins after 5.9.00 (the first Tuesday in September after Mandy's 16th birthday).
