The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 No. 237

Amendment of the Child Tax Credit Regulations 2002

3.  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) is amended as follows—

(a) in paragraph (4)(c) and (4)(f) for “£2,935” substitute “£3,235”; and

(b) in paragraph (5)—

(i) in sub-paragraph (a) for “£3,545” substitute “£3,905”; and

(ii) in sub-paragraph (b) for “£4,975” substitute “£5,480”.

(1)

S.I. 2002/2007, relevantly amended by S.I. 2017/387, S.I. 2017/406 and most recently by S.I. 2022/231.