TCTM02217 - Entitlement: CTC entitlement: Responsible person lives with a qualifying young person as partners

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

Where the responsible person is the partner of a qualifying young person with whom they live the qualifying young person is not treated as being the responsibility of that person.

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

Example:

A 20 year old man lives with his 18 year old partner and their 2 year old child. He works 20 hours a week and claims WTC in his own right and CTC for his partner and baby. Although his partner is in full-time non-advanced education, therefore meeting the qualifying young person condition, he is not treated as responsible for her so she must be included as his partner.