Under Section 3(2) TCA 2002 you have to be at least 16 to claim CTC.
However, under Section 3(2) CTC Regulations SI 2002/2007 where- (a) a claimant is treated as responsible for a child or qualifying young person and (b) that child or qualifying young person has a child of his or her own, normally living with him or her
the claimant shall also be treated as responsible for the child of the child or qualifying young person.
So I think the answer is she can claim CTC in her own right at 16, but until then the client should be able claim for daughter & grandchild under 3(2)
Once she turns 16 and claims CTC in her own right, Case D Reg 3(2) CTC regs says that in this instance the daughter will no longer be treated as being the responsibility of the client, so she cannot continue to claim CTC for her daughter.
Victoria (LITRG)
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