In regulation 7 (determination of the maximum rate at which a person or persons may be entitled to child tax credit) of the Child Tax Credit Regulations 20028, after paragraph (4) insert—

“(5)

The disability element of child tax credit—

(a)

where the child or qualifying young person is disabled, is £3,175;

(b)

where the child or qualifying young person is severely disabled, is £4,465.”.