Child Tax Credit (Info)

The Child Tax Credit ( CTC) is made up of two elements

• A family element, for all families responsible for at least one child or young person. A baby element is paid to each family that includes at least one eligible child who is under the age of one, in addition to the family element

• A child element is an individual element of CTC paid in respect of each child for whom either the claimant or both claimants are responsible. A young person element is an individual element of CTC paid in respect of each person for whom either the claimant or both claimants are responsible. A disability or severe disability element is an additional element paid if the child or young person is disabled or severely disabled

CTC is paid directly to the claimant, weekly or four weekly according to their preference. For couples it is paid to the partner with main responsibility for caring for the children.