TCTM02230 - Entitlement: CTC entitlement: Definitions of education, approved training and a qualifying body
Full-time education
Treated as being in full-time education
Non-advanced education
Advanced education
Definition of a ‘qualifying body’
Approved training
Interruptions to full-time education and approved training
Full-time education
The Child Tax Credits Regulations 2002, Regulation 2(1)
Full-time education is education in pursuit of a course where an average of more than 12 hours per week (term time) is spent on the following:
- receiving tuition,
- engaging in practical work,
- supervised study,
- taking exams.
Note: Education received by a person as part of their job or any other official position, does not satisfy the conditions of relevant education
Example: A young person is engaged in full-time non-advanced education for an average of 9 hours per week and as a member of the Student Union she works as editor for the Union paper. As part of her duties as editor, the Union pay for her to go on a FTNAE course to benefit this role. This course is for an average of 5 hours per week. The ‘official position’ can be seen as their role in the Union and the course is provided by the Union to help with this role. So the time spent in FTNAE provided by the Union in this example would not count as ‘qualifying’ and as such should be excluded for the purposes of CTC.
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
Example:
Jane is 17 years old and is taking her A levels. She has been home tutored from the age of 14 and continues to be so. The claimant would still be entitled to claim CTC for Jane as she was receiving this education elsewhere before her 16th birthday.
- Note: Education provided outside the UK immediately prior to the child’s arrival in the UK, should be considered in the same way as we would had that education took place in the UK as described above.
The Child Tax Credit 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 Credit Regulations 2002, Regulation 2
Non-advanced education is considered to include:
- Ordinary national diploma
- National diploma or national certificate of Edexcel
- General Certificate of Education (advanced 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 Credit 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
- 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.
Studying both non-advanced and advanced education
A young person undertaking both a non-advanced and advanced educational course may continue to meet the qualifying conditions providing the non-advanced education is full-time.
The Child Tax Credit 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 (31 August), or
- if before 31 August the date the young person changed their mind and decided not to continue their education.
Example
A claimant telephones on 27 August to inform tax credits that her daughter has found work. The claimant states that although her daughter had originally intended to go to university, following her exam results she had decided to look for a job instead and has now found work. She is asked what date her daughter made the decision to look for work and not go to university. This date is given as the 21 August. CTC can therefore be paid to the 20 August.
Definition of a ‘qualifying body’
The Child Tax Credit 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 and Regulation (EC) No 883/2004(h) of the European Parliament and of the Council 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 section 114(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 section 114(2)(b) of the former and 10(2) of the latter of these Acts.
The Ministry of Defence means
- A person who has applied for, or is waiting to join the armed forces and has registered this interest with the Ministry of Defence.
Approved training
The Child Tax Credit 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 ‘Foundation Learning’ programmes (this replaced ‘Entry To Employment’ in September 2010), 'Programme Led Apprenticeships' if started before 31 July 2011, Access to Apprenticeships or Apprenticeships in Olympic/Paralympics and Commonwealth Games, Deep Sea Fishing.
- in relation to Wales arrangements made by the Secretary of State under section 2 of the Employment & Training Act 1973, known as Foundation Apprenticeships or Traineeships.
Note: There should be no new starts on Skillbuild' or 'Skillbuild+' from 1 August 2011, only starts prior to 1 August 2011.
- 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 'Skillseekers' or 'Get ready for work'
Note: The West Lothian Council Skills Training Programme should be treated as ‘Get ready for work’.
- 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 'Jobskills', 'Training for Success: Professional and Technical Training or ‘Programme Led Apprenticeships (Apprenticeships NI)’.
Unlike non-advanced education, there is no requirement to attend approved training for a minimum number of hours.
Note: Training must not be provided by a contract of employment.
Interruptions to full-time education and approved training
The Child Tax Credit Regulations 2002, Regulation 5(7)
Provided the Board consider it reasonable to do so, interruptions in full-time education and approved training may be disregarded
- for up to 6 months; and
- for any period where the interruption is due to illness or disability of the mind or body.
Note: This provision allows for interruptions where, usually due to circumstances beyond the claimants control, the child or QYP is temporarily unable to attend full-time education or approved training. These may include school holidays, moving location or illness. There must always be an intention to continue in full-time education or approved training prior to the interruption.
Education provided outside the UK immediately prior to the young person’s arrival in the UK should be considered as this could be relevant to the current gap or interruption provisions.
