Two Child Limit

In a case of someone already receiving CTC for more than three children born before April 2017 and one of the these children move off the claim, the child born after April 2017 not receiving a child element may then qualify for a child element.

Can anyone tell me where in the regulations this is stated!

Hi Bens

The amendment is to the Tax Credits Act, section 3A & 3B, which states that if the person is responsible for a child born on or after 6 April 2017, a child element is not included unless responsible for no more than one other child (or an exception applies).

So, looking carefully at the wording of your scenario, this does not allow an element to be paid for the baby, because there are still two other children included in the claim. It is only if a claimant is responsible for two children born before 6 April 2017, one of whom leaves, then an element would be payable for the baby born after.

This is what is meant in CPAG handbook p.1409, last para, but it was difficult to get the intricacies of this rule covered, especially as it came in late, so will try to clarify this for next edition. 

Mark