The Child Tax Credit Regulations 2002

Changes over time for: Section 5

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The Child Tax Credit Regulations 2002, Section 5 is up to date with all changes known to be in force on or before 10 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Changes and effects yet to be applied to Regulation 5:

reg 5 defn(s) appl (6.4.2003) by S.I. 2002/2173 reg 3(5)(b)

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

reg. 3(1) rule 2 para. 2.1(a)(ii) words omitted by S.I. 2005/2919 art. 4(3)
reg. 3(1) rule 2 para. 2.1(b) words omitted by S.I. 2005/2919 art. 4(3)

Maximum age and prescribed conditions for a qualifying young personU.K.

5.—(1) For the purposes of Part 1 a person ceases to be a qualifying young person (unless disqualified earlier under the following paragraphs) on the date on which he attains the age of [F1twenty].

(2) A person who is not a child, but has not attained the age of [F2twenty] years, is a qualifying young person for any period during which the following conditions are satisfied with regard to him [F3(and once a person falls within the terms of paragraph (3)(b), he shall be treated as having satisfied the first condition from the [F4relevant leaving date] mentioned in that paragraph)].

(3) The first condition is that he is F5...—

(a)receiving full-time education, not being—

(i)advanced education, or

(ii)education received by that person by virtue of his employment or of any office held by him; F6...

[F7(ab)undertaking approved training [F8, is enrolled or has been accepted to undertake such training,] which is not provided [F9by means of a contract of employment]; or]

(b)under the age of eighteen years and—

[F10(i)[F11he ceased to receive full-time education or to undertake approved training (the date of that event being referred to as “the relevant leaving date”);]

(ii)within 3 months of the [F12relevant leaving date], he has notified the Board (in the manner prescribed by regulation 22 of the Tax Credits (Claims and Notifications) Regulations 2002) that he is registered for work or training with [F13a qualifying body] , and

(iii)not more than 20 weeks has elapsed since the [F14relevant leaving date].]

[F15(3A) A person who has attained the age of nineteen years satisfies paragraph (3)(a) or (ab) only where the course of education or training began before he attained that age [F16, or he enrolled or was accepted to undertake that course before he attained that age].]

(4) The second condition is that the period in question is not (and does not include)—

(a)a week in which he (having ceased to receive full-time education [F17or approved training]) becomes engaged in remunerative work [F18or];

F19(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)a period in respect of which that person receives income support [F20, income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007] [F21,] income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 M1 [F22or universal credit under Part 1 of the Welfare Reform Act 2012].

(5) [F23For the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if full-time education is received by that person by undertaking a course—

(a)at a school or college, or

(b)where that person has been receiving that education prior to attaining the age of sixteen, elsewhere, if approved by the Board,][F24or,

(c)where that person begins to receive that education after attaining the age of 16, elsewhere, if approved by the Board, provided that—

(i)that person has received a statement of special educational needs, and

(ii)that programme of education has been assessed by a local authority as being suitable for that person’s special needs,]

where in pursuit of that course, the time spent receiving instruction or tuition, undertaking supervised study, examination or practical work or taking part in any exercise, experiment or project for which provision is made in the curriculum of the course, exceeds or exceeds on average 12 hours a week in normal term-time F25... [F26and shall include gaps between the ending of one course and the commencement of another, where the person enrols on and commences the latter course].

[F27(5A) If paragraph (5) does not apply, then for the purposes of paragraphs (3) and (4) a person shall be treated as being in full-time education if that person is being provided with “appropriate full-time education” in England within section 4 (appropriate full-time education or training) of the Education and Skills Act 2008.]

(6) In calculating the time spent in pursuit of the course, no account shall be taken of time occupied by meal breaks or spent on unsupervised study.

[F28(7) In determining whether a person is undertaking a course of full-time education or approved training, there shall be disregarded any interruption—

(a)for a period of up to 6 months, whether beginning before or after the person concerned attains age 16, to the extent that it is reasonable in the opinion of the Board to do so; and

(b)for any period due to illness or disability of the mind or body of the person concerned provided that it is reasonable in the opinion of the Board to do so.]

[F29(8) In this regulation “a statement of special educational needs” means a statement, plan or assessment made by a local authority, which identifies and assesses the special educational needs of a person and specifies the special educational provision required by that person.]

Textual Amendments

F1Word in reg. 5(1) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(2)

F2Word in reg. 5(2) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(3)

F3Words in reg. 5(2) added (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738), regs. 1, 4

F4Words in reg. 5(2) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 3

F5Word in reg. 5(3) omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(a)

F6Word in reg. 5(3)(a) omitted (6.4.2006) by virtue of The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(b)

F7Reg. 5(3)(ab) inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(c)

F8Words in reg. 5(3)(ab) inserted (16.8.2007) by The Child Tax Credit (Amendment) Regulations 2007 (S.I. 2007/2151), regs. 1, 4(a)

F9Words in reg. 5(3)(ab) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 10(2)(a)

F10Reg. 5(3)(b)(i)-(iii) substituted (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738), regs. 1, 5

F11Reg. 5(3)(b)(i) substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 4(4)(d)(i)