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 - 2013-2014|
|Family element TCTM02250||£545|
|Child or young person element TCTM02250||£2,720|
|Disability element - where the child or young person is disabled** TCTM02250||£5,735|
|Severe disability element - where the child or young person is severely disabled** TCTM02250||£6,955|
**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.