TCTM02288 - Continuation of certain exceptions
Tax Credits Act 2002, Section 9(3B)
The Child Tax Credit Regulations 2002, Reg.14.
Note: Please make sure you have read TCTM02283 before reading any further.
An exception can continue to apply to a child or qualifying young person ‘A’ if
- No other exception applies in relation to A
and
- The claimant, or at least one of the joint claimants, is A’s step-parent (referred to as ‘C’ for the purposes of defining the relevant circumstances for the continuation of an exception)
and
- One of the continuation exceptions applies:
Continuation of a CTC exception
- ‘C’ has previously been entitled to CTC jointly with the parent of ‘A
and
- Immediately before that joint entitlement ceased, a multiple birth, adoption or non-consensual conception exception applied to ‘A’,
and
- Since that joint entitlement ceased, C has continuously been entitled* to CTC (in a single or joint award)
Note: If the multiple birth exception had applied to ‘A’,
- The claimant, or either or both of the new joint claimants, is or are responsible for one or more other child or qualifying young person born as a result of the same pregnancy as A
and
- ‘A’ was not the first in the order of these children TCTM02284
‘A’ will continue to be treated as a CTC exception.
Continuation of a corresponding exception, applied for the purposes of another benefit
An exception can also continue to apply if, within the 6 months immediately preceding the day on which the relevant CTC entitlement began
- ‘C’ was entitled to an award of universal credit as a member of a couple jointly with a parent of A
or
- ‘C’ and a parent of A were a couple and either of them was entitled to an award of income support or old style JSA
and
- Immediately before that joint entitlement ceased, an exception corresponding to the multiple birth, adoption or non-consensual conception CTC exception applied to ‘A’
and
- C has been continuously entitled* to the relevant CTC entitlement
Note: If the multiple birth exception had applied to ‘A’,
and
- The claimant, or either or both of the new joint claimants, is or are responsible for one or more other child or qualifying young person born as a result of the same pregnancy as A
and
- ‘A’ was not the first in the order of these children TCTM02284
‘A’ will continue to be treated as a CTC exception.
Or
- ‘C’ was entitled to an award of universal credit (whether or not as a member of a couple jointly or with another person)
or
- ‘C’ was entitled to an award of income support or old style JSA (whether or not C was in a couple** with another person)
and
- Immediately before that entitlement ceased, an exception corresponding to the multiple birth, adoption or non-consensual conception CTC exception applied to ‘A’
and
- C has been continuously entitled* to the relevant CTC entitlement
Note: If the multiple birth exception had applied to ‘A’,
and
- The claimant, or either or both of the new joint claimants, is or are responsible for one or more other child or qualifying young person born as a result of the same pregnancy as A
and
- ‘A’ was not the first in the order of these children TCTM02284
‘A’ will continue to be treated as a CTC exception.
Notes: For the purposes of the continuation of certain exceptions
- *Relevant CTC entitlement is continuous, despite any interruption to that entitlement of less than 6 months
- **couple has the same meaning at Part 1 of the Welfare Reform Act 2012