Hello! Can anyone help?

One condition for claiming a SSMG is to be in receipt of Child Tax Credit payable at a rate higher than the family element.

What is meant by payable?

I have a client who will be entitled to CTC with an amount payable to her at a rate including the element for a child when she gives birth in August. However, she owes IR an overpayment of TC which may well be taken from her award and so she may not actually get a payment that includes an amount higher than the family element.

I've checked the legislation (Bonner et al) and it would appear actual payment is needed, rather than an award which includes a child element.

Any ideas anyone? All help gratefully received!

I believe it's the award rather than the payment that is relevant.

Unfortunately the claim form and most other guidance refers to SSMG entitlement if 'getting' the qualifying benefit, so anyone in your client's situation might assume they don't qualify.

Thanks HAp!

For a person who has a child under 1 year old the family element, as defined in the regs., includes the extra amount over and above the current 'standard' rate of £547.50.So, unless your client also receved/es more than the family element (which is about £1090 for a child under 1)she would not be entilted to the SSMG.

I meant to say that I would also take the reg. to mean award rather than 'payment'. It would seem very unjust to penalise someone who was not receiving the full amount of the award because they were paying back an overpayment.

Yeah, but my reasoning was that she will also be getting the child element (for having a child) in addition to the family element.

Its their income which would mean they wont get maximum CTC, but still would get some including a portion of the child element. However, once IR reduce this further for their overpayment, they may not be paid more than the family element.

In such a case, where there is entitlement/award but no payment due to recovery of an overpayment, can they still get SSMG? HAp suggests its enough for an award, not actual payment.

Just got your second message re reduction due to overpayment. I'm going to advise her to claim anyway and if not awarded it may turn in to an appeal.

Thanks for all the help given though!

Just read an article about this in recent Adviser magazine. It agrees that it is the award, not the amount being paid, that is relevant.

Thanks, I'll check that out!