TCTM02211 - Entitlement: CTC entitlement: Care and adoption
The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Cases A and B
A child or qualifying young person shall be treated as not being the responsibility of any person in which any of the following apply:
- They have been provided with or placed in accommodation under Part III of the Children Act 1989, Part II of the Children (Scotland) Act 1995 or Part IV of the Children (Northern Ireland) Order 1995, and the cost of that child's accommodation or maintenance is borne wholly or partly -
-
- Out of local authority funds under section 23 of the Children Act 1989, or section 26 of the Children (Scotland) Act 1995 (which is now replaced by reg 33 of The Looked After Children (Scotland) Regulations 2009).
- In Northern Ireland, by an authority, within the meaning in Article 2 and under Article 27 of that Order or
- Out of other public funds
Unless that child or qualifying young person has only been placed in that accommodation for health reasons, either because of their disability or because their health is likely to be significantly impaired if the services provided by the accommodation are not provided. Where a child or qualifying young person is in residential accommodation in these circumstances, they are treated as being the responsibility of the person who was treated as responsible for them before they where placed in that accommodation. This follows the provisions prescribed in regulation 9 of the Child Benefit (General) Regulations 2006. Normally, a child or qualifying young person who is placed as a result of a Residency Order or a Special Guardianship Order, is considered the responsibility of the person named on that order.
Note:
Part III of the Children Act 1989 covers sections 17 to 30 of the Act
Part II of the Children (Scotland) Act 1995 covers sections 16 to 93 of the Act
Part IV of the Children (Northern Ireland) Order 1995 covers articles 17 to 48 of the Order
Or
- Where the child or qualifying young person is:
-
- Being looked after by a local authority, and has been placed for adoption by that authority in the home of a person proposing to adopt him
And
-
- A local authority is making a payment in respect of the child or qualifying young person’s accommodation and/or maintenance under in England and Wales section 23 of the Children Act 1989 [section 22c(10) of that Act from 1 April 2011 for England], in Scotland section 26 of the Children (Scotland) Act 1995 (now in regulation 33 of the Looked after Children (Scotland) Regulations 2009) or in Northern Ireland, Article 27 of the Children (NI) Order 1995.
Note: In Northern Ireland references to a local authority should be substituted with references to an authority (within the meaning of Article 2 of that Order).
