TCTM02284 - Multiple Births Exception

Tax Credits Act 2002, Section 9(3B)

The Child Tax Credit Regulations 2002, Reg. 10.

Note: Please make sure you have read TCTM02283 before reading any further.

A child or young person - ‘A’, born on or after 6 April 2017, will receive an individual child element if ‘A’ is the third or subsequent child and

• The claimant, or at least one of the joint claimants, is a parent but not an adoptive parent of ‘A’and
• ‘A’ was one of two or more children, born as a result of the same pregnancy

and

• The claimant, or either or both of the joint claimants, is or are responsible for at least two of the children or qualifying young person’s born as a result of the same pregnancy
  and
• ‘A’ is not first in the order of those children or young persons, as determined by HMRC in accordance with TCTM02283

Example: Claimant has 2 children born before 6 April 2017. Claimant has twins born on or after 6 April 2017. Claimant can claim and be paid CTC for one of the twins (the fourth child in order) as an exception.