The amount of tax credits
If your child’s disability living allowance (DLA) care component or personal independence payment (PIP) daily living component has stopped (see here), this will affect the disability and severe disability elements as follows.1Reg 8 CTC Regs •The disabled child element stops being included in your CTC calculation from the date the DLA care component/PIP daily living component stops (see here), unless there is another basis for getting it – ie, your child is still getting DLA mobility component, PIP mobility component or is severely sight impaired or blind. •The severely disabled child element stops being included in your CTC calculation from the date the DLA care component/PIP daily living component stops (see here).
If your child’s DLA care component/PIP daily living component starts being paid again (eg, because s/he comes home for a weekend or a holiday – see here), the disabled child element/severely disabled element should be included in your CTC for the days DLA is paid. If you are getting help with childcare costs in your WTC, this may change when your child is away at school. If your childcare costs stop or reduce by £10 or more over a period of four weeks, you must let HMRC know.
Make sure you report changes to HMRC to avoid underpayments and overpayments.