TCTM03001 - Maximum Rates
Child Tax Credit
The Child Tax Credit Regulations 2002, Reg. 7
The Child Tax Credit contains several different elements, including additional amounts for a child or qualifying young person with a disability or a severe disability. The maximum value of each element is listed below, but the amount a claimant, or joint claimants, will get depend on their income.
|
Element |
Maximum annual rate - 2009-10 |
|
Family element * TCTM02250 |
£545 |
|
Family element where there is a child under the age of one* TCTM02250 |
£1,090 |
|
Child or young person element TCTM02250 |
£2,235 |
|
Disability element - where the child or young person is disabled** TCTM02250 |
£4,905 |
|
Severe disability element - where the child or young person is severely disabled** TCTM02250 |
£5,980 |
*The two amounts of family element are mutually exclusive: one amount per family.
**The child or young person elements, including the higher amounts in respect of disability or severe disability, are mutually exclusive: one element, the highest for which the child or young person qualifies, will be payable for each child or young person.
