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 - 2008-09 |
| 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 | £2,085 |
| Disability element - where the child or young person is disabled** TCTM02250 | £4,625 |
| Severe disability element - where the child or young person is severely disabled** TCTM02250 | £5,645 |
*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.
