Child Tax Credit Elements (Info)

The Child Tax Credit ( CTC) elements are

• The family element. This is an element paid to each family that is entitled to CTC, regardless of the number of children or young people in the family. To be entitled to the family element of CTC, the family must include at least one eligible child or young person

• The baby element. This is an element paid, in addition to the family element, to each family that includes at least one eligible child who is under the age of one. The baby element is paid up until the youngest child's 1st birthday

• The child element. This is an individual element of CTC paid in respect of each child included in a family

• The young person element. This is an individual element of CTC paid in respect of each young person included in a family

• The disability element. This is an addition to the child / young person element and is paid in respect of each disabled child or young person included in a family

• The severe disability element. This is an additional element paid in respect of each severely disabled child or young person included in a family