2. Who is eligible

• Your parent gets child tax credit for you

As new claims cannot be made, students getting child tax credit (CTC) are those who were already on CTC (and/or working tax credit (WTC)) before starting the course. If you cannot claim CTC, then you may be able to get universal credit (UC) instead (see Chapter 10).

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 their 16th birthday. If they stay on at school, in other full-time, non-advanced education or are on approved training (defined as ‘No One Left Behind’), you can get CTC for them until their 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 they were accepted on, enrolled on, or started before they reached 19 until they leave the course or turn 20, whichever is earlier. You may be able to continue to get CTC for a young person under age 18 for 20 weeks after they leave non-advanced education if they notify HMRC within three months that they have 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’. These terms are explained in CPAG’s Welfare Benefits and Tax Credits Handbook (for subscribers).
•Your income is not too high (see Chapter 17).

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), they cannot get CTC for you if you are in higher education. They 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 UC 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.