TCTM02217 - Entitlement: CTC entitlement: Responsible person lives with a qualifying young person as partners

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case H

A qualifying young person shall be treated as not being the responsibility of any person during any period in which the responsibile person is the partner of a qualifying person with whom they are living.

Note: When considering if this applies, you must take into account the stability of the relationship between the QYP and the other person. It must be more than just staying temporarily with the other person, there must be some attributes to show they are living together as if they are married.

Example:

A 20 year old man lives with his 18 year old partner and their 2 year old child. He works 20 hours a week and claims WTC in his own right and CTC for his partner and baby. Although his partner is in full-time non-advanced education, therefore meeting the qualifying young person condition, he is not treated as responsible for her so she must be included as his partner.