4. Tax credits
Child tax credit (CTC) remains payable for a child, provided s/he normally lives with you.1Reg 3 CTC Regs Guidance from HM Revenue and Customs (HMRC) says this means that the child ‘regularly, usually, typically’ lives with you, and that this allows for temporary or occasional absences.2para 02202 TCTM You remain entitled to CTC if your child is in hospital on a temporary basis, because your child should still be treated as normally living with you. S/he also continues to count as a dependent child for working tax credit (WTC) purposes.