The Child Tax Credit Regulations 2002

[F1 Non-parental caring arrangements U.K.

12.— (1) This regulation applies in relation to A if the claimant or at least one of the joint claimants—

(a) is a friend or family carer in relation to A; or

(b) is responsible for a child or qualifying young person who is a parent of A.

(2) But this regulation does not apply in relation to A if the claimant, or at least one of the joint claimants, is—

(a) a parent of A; or

(b) a step-parent of A.

(3) In this regulation, “friend or family carer” means a person who is responsible for A and—

(a) is named, in—

(i) a child arrangements order under section 8 of the Children Act 1989, or

(ii) a residence order under article 8 of the Children (Northern Ireland) Order 1995,

as a person with whom A is to live;

(b) is a guardian of A appointed under—

(i) section 5 of the Children Act 1989;

(ii) section 7 of the Children (Scotland) Act 1995; or

(iii) article 159 or 160 of the Children (Northern Ireland) Order 1995;

(c) is a special guardian of A appointed under section 14A of the Children Act 1989;

(d) is entitled to a guardian’s allowance under section 77 of the Contributions and Benefits Act or section 77 of the Contributions and Benefits (Northern Ireland) Act 1992 in respect of A;

(e) is a person in whose favour a kinship care order, as defined in section 72(1) of the Children and Young People (Scotland) Act 2014, subsists in relation to A;

(f) is a person in whom one or more of the parental responsibilities or parental rights described in section 1 or 2 of [F2 the Children (Scotland) Act 1995] are vested by a permanence order made in respect of A under section 80 of the Adoption and Children (Scotland) Act 2007;

(g) fell within any of paragraphs (a) to (f) immediately prior to A’s 16th birthday and has since continued to be responsible for A; or

(h) has undertaken the care of A in circumstances in which it is likely that A would otherwise be looked after by a local authority.]

Textual Amendments

F1 Regs. 9-14 inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 5

F2 Words in reg. 12(3)(f) substituted (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 4