Chapter TCTM02211

Published date19 March 2016
Record NumberTCTM02211
The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Cases A and B

A child or qualifying young person shall be treated as not being the responsibility of any person during any period in which any of the following cases apply:

1. Case A: They have been provided with or placed in accommodation under -

England

Wales

  • Parts 4 or 6 of the Social Services and Well-being (Wales) Act 2014,

Scotland

  • Sections 16 to 93 of Part II of the Children (Scotland) Act 1995, by virtue of a requirement in a child assessment order within the meaning of section 35 of the Children’s Hearings (Scotland) Act 2011, a child protection order within the meaning of section 37 of that Act, a compulsory supervision order within the meaning of section 83 of that Act, or an interim compulsory supervision order within the meaning of section 86 of that act,

Northern Ireland

and

the cost of that child’s or qulaifying young person’s accommodation or maintenance is paid or partly paid out of local authority funds or any other public funds

Important Note:

The above applies unless that child or qualifying young person has only been placed in that accommodation for health reasons, either because of their disability or because their health is likely to be significantly impaired if the services provided by the accommodation are not provided. Where a child or qualifying young person is in residential accommodation in these circumstances, they are treated as being the responsibility of the person who was treated as responsible for them before they were placed in that accommodation. This follows the provisions prescribed in regulation 9 of the Child Benefit (General) Regulations 2006.

Normally, a child or qualifying young person who is placed as a result of

  • a Residence Order, or
  • a child arrangement order, or
  • a Special Guardianship Order,

is considered the responsibility of the person named on that order.

2. Case B: Where the child or qualifying young person is:

  • being...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT