Who can claim child tax credit?
You can claim child tax credit if you or your partner:
- Live in the United Kingdom and
- Are aged 16 or over and
- Are responsible for at least one child under 16 (or under 20 and in approved training or full-time, non-advanced education (FTNAE) that started before their 19th birthday). This will then continue until the young person's 20th birthday or until they leave the approved training or FTNAE (whichever is sooner)
If a child lives with another family you must decide who has the main responsibility for the child. Only the family with the main responsibility can claim child tax credit.
How much can I get?
Families with children can claim Child Tax Credit if their income is no more than £58,175 a year (up to £66,350 if you have a child under one). The amount you get depends on various things, including your annual income.
The payment is made up of two elements:
1) a family element paid to any family with at least one child and worth up to £545 (2007-2008 tax year)
2) a child element paid for each child in the family and worth up to £1,845 (2007-2008 tax year)
You may get more if you care for a child under one or a disabled child.
The other tax credit you may be entitled to, if either you or your partner is working, is called Working Tax Credit. It includes a childcare element to help families who are working and spending money on childcare.
Parents with a baby under one year old and those caring for a disabled child will receive a higher payment.
How is child tax credit paid?
Child tax credit is paid into the bank or building society account of the main carer. You can choose whether to receive payment weekly or every four weeks.
How long is child tax credit paid for?
Child tax credit is awarded for a complete tax year - April to the following April. If your circumstances change during that period you should notify the Inland Revenue of the change. Failure to report a change may result in an underpayment or an overpayment, which must be repaid.
Help for health professional students
From September 2004 health professional students will be able to apply for help towards their childcare costs through a new NHS childcare allowance. You could be eligible if you:
Are an existing or new NHS bursary-funded student
Have dependent children aged 15 or under, or 17 and under for children with disabilities or special educational needs
Use registered or approved childcare (services registered by Ofsted or approved by an accredited quality assurance scheme)
The childcare allowance can provide up to 85% of the costs of the registered or approved childcare, up to a maximum amount. This means student parents could receive up to £114.50 per week for one child or up to £170.00 per week for two or more children. The amount the parent will receive will depend on their personal circumstances. The childcare allowance is available for the full 52 weeks of the academic year and will usually be paid in monthly instalments.
For more information call the NHS student helpline on 0845 009 3559 or visit www.nhspa.gov.uk
How to get further information and make a claim
If you want to find out more about child tax credit:
- Telephone the helpline on 0845 300 3900 between 8am and 8pm, seven days a week
- Textphone the helpline on 0845 300 3909
- Visit any Inland Revenue enquiry centre or a Job Centre Plus office