The Child Tax Credit Regulations 2002

[F1 Exceptions for the purposes of regulation 7(2A)(b) U.K.

9.— (1) For the purposes of regulation 7(2A)(b), an exception applies in relation to A if—

(a) A is (in accordance with paragraphs (5) and (6)) the third or subsequent child or qualifying young person for whom the claimant, or either or both of the joint claimants, is or are responsible and any of regulations 10 to 14 applies in relation to A; or

(b) A is (in accordance with paragraphs (5) and (6)) the first or second child or qualifying young person for whom the claimant, or either or both of the joint claimants, is or are responsible and the condition in paragraph (2) is met.

(2) The condition in this paragraph is met—

(a) where A is the second child or qualifying young person, if—

(i) there is another child or qualifying young person for whom the claimant, or either or both of the joint claimants, is or are responsible;

(ii) that other child or qualifying young person was born before 6th April 2017;

(iii) the claimant, or either or both of the joint claimants, was or were already responsible for A before the date on which the claimant, or either or both of the joint claimants, became responsible for that other child or qualifying young person; and

(iv) regulation 11 or 12 would have applied in relation to that other child or qualifying young person if references in those regulations to A were references to that other child or qualifying young person;

(b) where A is the first child or qualifying young person, if there is more than one child or qualifying young person who fulfils the description set out in paragraphs (i) to (iv) of sub-paragraph (a).

(3) Where an exception applies in relation to A by virtue of paragraph (1), an exception applies also in relation to any other child or qualifying young person who was born on or after 6th April 2017 and for whom the claimant, or either or both of the joint claimants, is or are responsible, if—

(a) regulation 7(2A) would (apart from this paragraph) prevent the inclusion of an individual element of child tax credit in respect of that other child or qualifying young person, but would not do so if A were disregarded; and

(b) the claimant, or either or both of the joint claimants, was or were already responsible for that other child or qualifying young person before the date on which the claimant, or either or both of the joint claimants, became responsible for A.

(4) Where any of regulations 10 to 14 applies in relation to more than one child or qualifying young person, or different ones apply in relation to different children or qualifying young persons—

(a) the reference to A in paragraph (3)(a) is a reference to all the children or qualifying young persons in respect of whom at least one of those regulations applies; and

(b) the date referred to in paragraph (3)(b) is the date on which the claimant, or either or both of the joint claimants, became responsible for the first such child or qualifying young person for whom the claimant, or either or both of the joint claimants, became responsible.

(5) For the purposes of paragraphs (1) and (2), whether A is the first, second, third or subsequent child or qualifying young person is determined by treating children and qualifying persons as forming a single class and, subject to paragraph (6), the order of the members within that class is determined by the following date in relation to each member, taking the earliest date first:—

(a) where the claimant, or at least one of the joint claimants, is the member’s parent or step-parent (in either case, other than by adoption), the member’s date of birth; or

(b) in any other case, the date on which the claimant, or either or both of the joint claimants, became responsible for the member.

(6) In a case where—

(a) the date determined under paragraph (5) is the same in respect of two or more members, or

(b) the claimant, or either of the joint claimants, gave birth to a member less than 10 months after becoming responsible for a member in relation to whom regulation 12 applies,

their order (as between themselves only) is to be such as the Board determines to be appropriate to ensure that the individual element of child tax credit is included in respect of the greatest number of members.

(7) Where joint claimants became responsible for a child or qualifying young person on different dates, any reference in this regulation to the date on which either or both of the joint claimants became responsible for that child or qualifying young person is a reference to the earliest of those dates.

(8) In paragraph (2)(a)(iv), the reference to regulation 11 includes a reference to regulation 14, but only where regulation 14 would have applied because—

(a) the reference to regulation 11 in regulation 14(2)(b) is the reason why the criterion in regulation 14(2)(b) or (5)(b) would have been satisfied; or

(b) the reference to regulation 11 in regulation 14(4)(b) is the reason why the criterion in that sub-paragraph would have been satisfied.]

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

Modifications etc. (not altering text)

C1 Reg. 9 modified (6.4.2017) by S.I. 2003/742, reg. 25A (as inserted by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 10); (as amended (28.11.2018) by The Child Tax Credit (Amendment) Regulations 2018 (S.I. 2018/1130), regs. 1, 6(2) and as further amended (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 9(2))