TCTM02111 - Entitlement: Immigration rules

Transitional rules: nationals of ECSMA and Social Charter countries

The Tax Credits (Immigration) Regulations 2003, Reg. 3(1), Case 4

"Nationals of States covered by the European Convention of Social and Medical Assistance or the Council of Europe Social Charter" (above) describes the circumstances in which nationals of States covered by the European Convention of Social and Medical Assistance or the Council of Europe Social Charter can claim WTC. Persons subject to immigration control can also claim CTC under that exception if they were entitled to support for their children through income support or income-based jobseeker’s allowance for the period immediately before they were first awarded CTC.