Amendment of the Child Tax Credit Regulations 20023
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.