Determination of the maximum rate at which a person or persons may be entitled to child tax credit7
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.