1. What is child tax credit
Child tax credit (CTC) is a payment made to people with children. It is administered by HM Revenue and Customs and paid whether you are working or not working. Full-time and part-time students with children are eligible. You get a higher amount if you have a child with a disability. The amount of CTC depends on your income in the tax year.
Note: you cannot usually make a new claim for CTC, as it is in the process of being replaced by universal credit. However, an exception applies if you get, or got in the past month (and continue to satisfy the rules for it), a severe disability premium in your income support, income-based jobseeker’s allowance, income-related employment and support allowance or housing benefit. If you already get CTC, you can add working tax credit to your award and vice versa.