Chapter TCTM02220
| Published date | 19 March 2016 |
| Record Number | TCTM02220 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
A person is a child up to the day before their 16th birthday. After that date, the child becomes a qualifying young person up to and including the 31 August following their 16th birthday.
There is no requirement for the qualifying young person to satisfy the condition of being in full-time non-advanced education or approved training up to and including 31 August. However, during this period, they have to satisfy the other conditions relating to qualifying young people.
A person who attains the age of sixteen on 31 August is a qualifying young person from the date on which that person attained that age.
Note: Payment of Child Tax Credit ceases on 31 August unless an appropriate office (TCTM06100) is notified that a child continues to meet the conditins of a qualifying young person beyond that date. Where a claimant subsequently informs an appropriate office, before finalising their award, that their child continued to meet the conditions of a qualifying young person from 1 September, that element should be re-instated.
Example:
Kate turns 16 on 30 June and continues to meet the qualifying young person conditions until the following 31 August. From the 1 September CTC is no longer paid for Kate, but her mother does not realise payments ceased until the following February when she informs the Call Centre that Kate continued in full-time non-advanced education. As Kate continued to meet the qualifying young person conditions, that element should be included in the award from 1 September.
Note: For further examples of late notification that a Qualifying Young person met the qualifying conditions from 1 September, please see TCTM02221
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Definition of a qualifying young person The Child Tax Credit Regulations 2002, Regulation 5(1)-(4)A person is a qualifying young person where that peerson:
- is not a child but is under the age of 19, or 20 where their course of education or approved training began before they reached 19 (see below), and
-
is receiving ‘full-time education’ (see below for definition) that is not
- advanced, or
- education provided by their employment or any office held by them
Example of ‘office held by them’
A young person is studying for 9 hours per week at non advanced level and in addition acts as editor for the Student Union paper. The Union pay for her to go on a non advanced journalism course for 5 hours per week to enable her to benefit her...
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