The Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017

Amendment of the Child Tax Credit Regulations 2002

This section has no associated Explanatory Memorandum

3.  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 2002(1), 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..

(1)

S.I. 2002/2007, amended by S.I. 2017/387; there are other amending instruments but none is relevant.