TCTM02216 - Entitlement: CTC entitlement: Qualifying young person lives with their partner

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case G

A qualifying young person who lives with their partner, where their partner does not also meet the relevant education or approved training conditions, shall be treated as not being the responsibility of any person.

Note: This does not apply to anyone already receiving CTC for a qualifying young person on the day before 1 September 2008.

Example 1:

The claimant’s daughter is in full-time non-advanced education and her boyfriend, who is working, moves in with her. The CTC claimant is no longer classed as responsible for their daughter as her daughter’s partner is not in relevant education or approved training.

Example 2:

The claimant’s daughter is in full-time non-advanced education and her boyfriend, who is also on an approved training course, moves in with her. The CTC claimant is still classed as responsible for their daughter and can also claim CTC for her partner.