Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the Act3
1
This regulation has effect in relation to payments of—
a
child tax credit; and
b
any child care element of working tax credit.
2
Subject to regulation 5, the member of a F5couple prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.
3
a
where the F6couple are for the time being resident at the same address—
i
the member who is identified by both members of the F6couple as the main carer;
ii
in default of a member being so identified, the member who appears to F4the Commissioners to be the main carer; and
b
where—
i
the members of the F6couple are for the time being resident at different addresses, or
ii
one member of the F6couple is temporarily absent from the address at which they live together,
the member who appears to F4the Commissioners to be the main carer.
Here “main carer” means the member of the F6couple who is the main carer for the children and qualifying young persons for whom either or both of the members is or are responsible.
4
“Children” means persons who have not attained the age of sixteen or who fall within the terms of regulation 4 of the Child Tax Credit Regulations 2002 M1.
5
“Qualifying young persons” means persons, other than children, who—
a
have not attained the age of nineteen, and
b
satisfy the conditions in regulation 5(3) and (4) of the Child Tax Credit Regulations 2002.
6
Where payments are being made to the member of a F7couple prescribed by virtue of paragraph (3) and the members of the F7couple jointly give notice to F4the Commissioners that, as a result of a change of circumstances, the payments should be made to the other member as the main carer, the other member shallF3, except where the notice appears to F4the Commissioners to be unreasonable, be treated as prescribed by virtue of paragraph (3).
F17
For the purposes of this regulation, a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.