TCTM02230 - Entitlement: CTC entitlement
Definitions of education, approved training and a qualifying body and.
Full-time education
The Child Tax Credits Regulations 2002, Regulation 2(1)
- Full-time education is received by a person attending a course of education where the time spent receiving instruction or tuition,
- undertaking supervised study,
- undertaking examination or practical work, or
- taking part in any exercise, experiment or project that forms part of the course
exceeds on average 12 hours a week in normal term time and includes gaps between courses where the person is enrolled on and commences that course
Treated as being in full-time education
The Child Tax Credits Regulations 2002, Regulation 5(5)
A person is treated as being in full-time education if they are undertaking a full-time education course at
- a school or college, or
- where that person was receiving that education as a child (under 16), elsewhere, if approved by the Board
The Child Tax Credits Regulations 2002, Regulation 5(6)
Do not take account of time spent on
- Meal breaks
- Unsupervised study or homework which is undertaken outside normal hours whether on or off the premises of the educational establishment.
Non-advanced education
The Child Tax Credits Regulations 2002, Regulation 2
Non-advanced education is considered to include:
- Ordinary national diploma
- National diploma or national certificate of Edexel
- General Certificate of Education (advanced level)
- Scottish national qualifications ( higher or advanced higher level)
If the young person is studying for a course that is not classed as advanced education, the education is non-advanced.
Advanced education
The Child Tax Credits Regulations 2002, Regulation 2
A person is receiving advanced education if they are in full time education for the purposes of:
- preparation for a degree
- a diploma of higher education
- a higher national diploma
- a higher national certificate of Edexcel or the Scottish Qualifications Authority
- a teaching qualification, or
any other course which is a standard above ordinary national diploma, a national diploma or national certificate of Edexcel, a general certificate of education (advanced level), Scottish national qualifications at higher or advanced level.
The Child Tax Credits Regulations 2002, Regulation 5
CTC can be paid for a qualifying young person up to and
including the last day they undertake full time non-advanced
education, approved training or they reach age 20, whichever is the
sooner, providing they meet all the other qualifying conditions.
Where a qualifying young person intends to continue their
full time education but at advanced level CTC can be paid to:
- the last day of the academic year (31st August), or
- if before 31st August the date the young person changed their mind and decided not to continue their education.
Example
A claimant telephones on 10th August to inform tax credits
that her daughter has found work and no longer intends to go to
university. She is asked what date the young person made the
decision to find work and not go to university. The claimant states
although her daughter had been applying for jobs she still intended
to go to university if she did not get one, so therefore her
daughter decided when the job was offered and she accepted it. This
date is given as the 8th August. CTC can therefore be paid to the
7th August.
Definition of a ‘qualifying body’
The Child Tax Credits Regulations 2002, Regulation 2
Qualifying body means
- the Careers or Connexions Service
- the Ministry of Defence
- the Department of Employment and Learning or an Education and Library Board established under article 3 of the Education and Libraries (Northern Ireland) Order 1986
- any corresponding body in a member state where Council Regulation (EEC) No. 1408/71 applies
The Careers Service means
- In England and Wales, a person with whom the Secretary of State or the National Assembly of Wales has made an arrangement under 10(1) of the Employment Act, and a local education authority to whom the Secretary of State or the National Assembly of Wales has given a direction under section 10(2) of that Act, or
- In Scotland, a person with whom the Scottish Ministers have made arrangements under section 10(1) of the Employment Act, and any education authority to which a direction has been given by the Scottish Ministers under section 10(2) of that Act.
The Connexions Service means
- A person with whom the Secretary of State has made an arrangement under section114(2)(a) of the Learning and Skills Act 2000 and 10(1) of the Employment Act, and any person to whom the Secretary of State has given a direction under section114(2)(b) of the former and 10(2) of the latter of these Acts.
Approved training
The Child Tax Credits Regulations 2002, Regulation 2
Approved training means
- in relation to England arrangements made by the Secretary of State under section 2 of the Employment & Training Act 1973, known as 'Entry to Employment' or 'Programme Led Apprenticeships'.
- in relation to Wales arrangements made by the Secretary of State under section 2 of the Employment & Training Act 1973, known as 'Skillbuild', 'Skillbuild+' or 'Foundation Modern Apprenticeships'
- in relation to Scotland made by the Scottish Ministers under section 2 of the Employment and Training Act 1973, or by Scottish Enterprise or Highlands and Islands Enterprise under section 2 of the Enterprise and New Towns (Scotland) Act 1990, known as 'Get ready for work', 'Skillseekers' or 'Modern Apprenticeships'.
- in relation to Northern Ireland, made by the Department for Employment and Learning under section 1 of the Employment and Training Act (Northern Ireland) 1950, known as 'Access' or 'Training for Success: Professional and Technical Training
: Trainees in the 'Job Ready’ strand of ‘Training for Success’ in Northern Ireland will be unwaged - i.e. they will be in approved training not provided by a contract of employment. The ‘Job Ready’ strand comprises of 4 components in respect of which unwaged trainees may participate. These components are:
- Personal Development
- Skills for Work (level 1)
- Employability Skills
- Pre-apprenticeships.
The ‘Training for Success’ ‘Job Ready’
provision will be included in the regulations in due course, but
from 3rd of September 2007 this will be treated as included to
enable families of young people participating in the Programme to
continue to receive Child Benefit.
Unwaged trainees who are currently participating on the
‘Jobskills Traineeships’, now replaced by the 'Training
for Success: Professional and Technical Training', will continue on
that programme until they complete their period of training or
become employed.
Interruptions to full time education or approved training
The Child Tax Credits Regulations 2002, Regulation 5(7)
Interruptions in full-time education or approved training of up to 6 months, or longer if due to illness or disability, may be disregarded if HMRC consider this to be reasonable.
