TCTM02250 - Entitlement: CTC entitlement

Elements of CTC

Family element

Tax Credits Act 2002, Section 9(2)(a).

The Child Tax Credit Regulations 2002, Reg. 7(3)(b)

An element paid to each family that is entitled to the CTC, regardless of the number of children or young people in the family.

To be entitled to the family element, the family must include at least one eligible child or young person.

Family element - higher amount paid to a family with a child under one year old

Tax Credits Act 2002, Section 9(5)(a).

The Child Tax Credit Regulations 2002, Reg. 7(3)(a)

An increased amount of the family element, payable to each family that includes at least one eligible child who is under the age of one.

The "baby element" is paid up until the youngest child's 1st birthday.

Child element

Tax Credits Act 2002, Section 9(2)(b).

The Child Tax Credit Regulations 2002, Reg. 7(4)(c)

An individual element of CTC paid in respect of each child included in a family.

Young person element

Tax Credits Act 2002, Section 9(5)(b).

The Child Tax Credit Regulations 2002, Reg. 7(4)(f)

An individual element of CTC paid in respect of each young person included in a family. This is usually referred to under the generic head of the ‘child element’ in guidance and leaflets.

Disability element

Tax Credits Act 2002, Section 9(5)(c).

The Child Tax Credit Regulations 2002, Reg. 7(4)(a) or (d)

A higher child element paid in respect of each child or young person who is disabled and included in a family.

Severe disability element

Tax Credits Act 2002, Section 9(5)(c).

The Child Tax Credit Regulations 2002, Reg. 7(4)(b) or (e)

A higher child element paid in respect of each child or young person who is severely disabled and included in a family.