Chapter TCM0114060

Published date09 April 2016
Record NumberTCM0114060

The circumstances where a child or young person is not included in the family are as follows

Young person receives Employment and Support Allowance or Incapacity Benefit

A young person can not be included in a claim for Child Tax Credit (CTC) when they are in receipt of Incapacity Benefit (IB) in their own right. This is because the customer is no longer considered responsible for that child or young person.

Note: Employment and Support Allowance (ESA) replaced Incapacity Benefit for new customers from 27/10/2008. A child or young person can’t be included in a claim for CTC when they are in receipt of ESA in their own right. As with Incapacity Benefit, this is because the customer is no longer considered responsible for that young person.

Note: ‘Transitional Protection Cases’ - This exclusion doesn’t apply to families who have had entitlement to CTC up to and including 05/04/2004 in respect of children or young people who are also in receipt of IB in their own right.

These families benefit from transitional protection and continue to receive CTC for those children or young people until either

  • they leave full-time education or an approved training course
  • they reach the age of 20
  • there is a break of more than eight weeks in the young person’s entitlement to IB

or

  • there is any break in entitlement to CTC for the young person.
Custodial sentence

A child or young person can’t be treated as part of the family if a custodial sentence has been passed on them

  • for life
  • without limit of time
  • of detention during Her Majesty’s pleasure
  • of detention during the pleasure of the Secretary of State (in Northern Ireland)
  • for a term or period of more than four months.
On remand

A young person under 18 in England and Wales are treated as being ‘looked after’ if they are remanded in local authority accommodation. The local authority is therefore responsible for accommodating and providing the cost of the accommodation. Once the period on remand has ceased, normal responsibility conditions will apply.

Care and adoption

A child or young person who has been placed in care or adopted by a family can be included as part of the family unless one of the following conditions apply

  • a child or young person can’t be part of the family if they’ve been provided with, or placed in, accommodation in England and Wales under Part III of the Children Act 1989, in Scotland, Part II of the Children (Scotland) Act 1995 by virtue of a requirement in a child assessment order...

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