Child Tax Credit

This factsheet explains whether you or your spouse/partner are entitled to the Child Tax Credit and the childcare element of the Working Tax Credit.

Claims for the Working Tax Credit other than the childcare element are not covered in detail here. It is aimed at low income workers. The amount of Child Tax Credit may be dependent on the potential benefits payable under the Working Tax Credit, you may need to look at the benefits under the Working Tax Credit system. The rates of Working Tax Credits are shown as an appendix to this factsheet. The credit and the childcare element of the Working Tax Credit are paid direct to the main carer, usually the mother.

Claiming Child Tax Credit

Child Tax Credit (Known as the ‘family element’) can be claimed if you’re legally responsible for at least one child and they are either:

  • aged 16 or under – (you can claim up until 31 August after their 16th birthday)
  • under 20 and still in education or training (see for more details)

for more details or if making a claim visit HMRC website.



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© KM Business Services 2018. All rights reserved. The document provides only an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Never rely exclusively on our standard answers and general content and always do your own specific research. Always have the entire facts and all documents to hand before making any decision.

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