2. Who is eligible

As new claims cannot be made, students getting child tax credit (CTC) will be those who were already on CTC (and/or working tax credit) before starting the course. If you cannot claim CTC then you may be able to get universal credit instead (see Chapter 11).

You are eligible for CTC if you meet all the following conditions.1Regs 3-5 CTC Regs

•You are aged 16 or over.
•You have a dependent child. You can get CTC for a child until 1 September after her/his 16th birthday. If s/he stays on at school, in other full-time non-advanced education or is on approved training (defined as ‘Employability Fund activity’), you can get CTC for her/him until her/his 19th, or sometimes 20th, birthday.2Reg 5 CTC Regs This includes during gaps between one course ending and another starting, provided the young person starts the next course. You can only continue to get CTC for a 19-year-old on a course or training which s/he was accepted on, enrolled on, or started before s/he reached 19 until s/he leaves the course or turns 20, whichever is earlier. You may be able to continue to get CTC for a young person under age 18 for 20 weeks after s/he leaves non-advanced education if s/he notifies HM Revenue and Customs (HMRC) within three months that s/he has registered for work or training with Skills Development Scotland. If your child lives with someone else part of the time, you should decide between you who has main responsibility, otherwise HMRC decides who gets CTC.
•You are ‘present and ordinarily resident’ in Britain, are not a ‘person subject to immigration control’ and have a ‘right to reside’. You must normally have been living in the UK for three months before you claim. These terms are explained in CPAG’s Welfare Benefits and Tax Credits Handbook. Overseas students can get further advice from UKCISA (see Appendix 2).
•Your income is not too high (see Chapter 18).

There are no special rules for students. Both part-time and full-time students are eligible.

 

1     Regs 3-5 CTC Regs »

2     Reg 5 CTC Regs »

Your parent gets child tax credit for you

If you live with your parent(s), s/he cannot get CTC for you if you are in higher education. S/he can continue to get CTC for you until your 19th, or sometimes 20th, birthday if you are in full-time non-advanced education (see above). The course must be one recognised by the Scottish government and be more than 12 hours a week, on average, in term time. The course hours include tuition, supervised study, exams, practical work and any exercise or project in the curriculum. Do not count meal breaks or unsupervised study. You count as full time between courses if you are enrolled on another non-advanced course.

Your parent(s) cannot get CTC for you if you get universal credit, income support, income-based jobseeker’s allowance, employment and support allowance, CTC or working tax credit in your own right.

If you live with a partner, or are married or in a civil partnership, your parent(s) can only get CTC for you if your partner is also a young person in full-time non-advanced education or approved training.

In some circumstances, special rules apply – eg, if you are being looked after by a local authority or are in prison or a young offenders’ institution.