The Child Tax Credit Regulations 2002

Determination of the maximum rate at which a person or persons may be entitled to child tax credit U.K.

7.—(1) In the following paragraphs—

(a) in the case of a single claim (but not a joint claim), the person making the claim is referred to as the “claimant”; and

(b) in the case of a joint claim, the members of the married couple or unmarried couple making the claim are referred to as the “joint claimants”.

(2) The maximum rate at which a claimant or joint claimants may be entitled to child tax credit shall be the aggregate of—

(a) the family element of child tax credit, and

(b) an individual element of child tax credit, in respect of each child or qualifying young person for whom—

(i) the claimant, or

(ii) either or both of the joint claimants,

as the case may be, is or are responsible.

(3) The family element of child tax credit—

(a) in a case where any of the children referred to in paragraph (2)(b) above is under the age of one year, is £1,090; and

(b) in any other case, is £545.

(4) The individual element of child tax credit for any child or qualifying young person referred to in paragraph (2)(b) above—

(a) where the child is disabled, is [F1 £3,840];

(b) where the child is severely disabled, is [F2 £4,730];

(c) in the case of any other child, is [F3 £1,625];

(d) where the qualifying young person is disabled, is [F4 £3,840];

(e) where the qualifying young person is severely disabled, is [F5 £4,730]; and

(f) in the case of any other qualifying young person, is [F6 £1,625].

Textual Amendments

F1 Sum in reg. 7(4)(a) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up Rating Regulations 2004 (S.I. 2004/941), regs. 1(1), 2(a)

F2 Sum in reg. 7(4)(b) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up Rating Regulations 2004 (S.I. 2004/941), regs. 1(1), 2(b)

F3 Sum in reg. 7(4)(c) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up Rating Regulations 2004 (S.I. 2004/941), regs. 1(1), 2(c)

F4 Sum in reg. 7(4)(d) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up Rating Regulations 2004 (S.I. 2004/941), regs. 1(1), 2(d)

F5 Sum in reg. 7(4)(e) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up Rating Regulations 2004 (S.I. 2004/941), regs. 1(1), 2(e)

F6 Sum in reg. 7(4)(f) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up Rating Regulations 2004 (S.I. 2004/941), regs. 1(1), 2(f)