TCTM01003 - Overview and Purpose: The purpose of Child Tax Credit (CTC)

Building on the foundation of Child Benefit, CTC brings together income-related support for children and for 16-19 year olds in full time non-advanced education or approved training into a single tax credit, payable to the main carer, most often the mother. Families can claim whether or not the adults are in work.

Tax credits have been replaced by Universal Credit. Customers can only get CTC if they are already getting tax credits.