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Tax Credits Act 2002, Section 9(3B)

The Child Tax Credit Regulations 2002, Reg. 12.

Note: Please make sure you have read TCTM02283 before reading any further.

Note: CTC child responsibility criteria must be satisfied before the ‘non-parental caring arrangements exception� can be considered. TCTM02211 - Entitlement: CTC entitlement: care and adoption and TCTM02202 - Entitlement: CTC entitlement: normally lives with you.

A child or young person ‘A� will receive an individual child element if they are the third or subsequent child and the claimant or at least one of the joint claimants is

(a) a “friend or family carer� in relation to ‘A�

Or

(b) responsible for a child or qualifying young person who is a parent of ‘A� TCTM02206

Or

A claimant is already responsible for a child or qualifying young person who would meet the non-parental care exception criteria but the child or qualifying young person was born before 6 April 2017. They then have a third or subsequent child born on or after 6 April 2017, this new child (‘A�) can be treated as an exception as long as the claimant is not in receipt of the individual child element for 2 children to whom no exception applies.

Note: From 28 November 2018 the regulations changed for the adoption and non-parental care exceptions. The purpose of this was to ensure that a family that already cares for children who are adopted or cared for under a non-parental caring arrangement can receive CTC for up to two further children to whom no exception applies.

For the non-parental caring arrangements exception to apply, the claimant or at least one of the joint claimants should not be

(a) a parent of ‘A�
Or

(b) a step-parent of ‘A�

A “friend or family carer� means a person who is responsible for ‘A� and is providing formal care for the child or young person and

(a) is named in a

(i) child arrangements order, under section 8 of the Children Act 1989 (for England and Wales)
or

(ii) residence order under article 8 of the Children (Northern Ireland) Order 1995

as a person with whom ‘A� is to live

(b) is a guardian of ‘A� appointed under

(i) section 5 of the Children Act 1989 (for England and Wales)

(ii) section 7 of the Children (Scotland) Act 1995
or

(iii) article 159 or 160 of the Children (Northern Ireland) Order 1995

(c) is a special guardian of ‘A� appointed under section 14A of the Children Act

1989

(d) is entitled to a guardian’s allowance under section 77 of the Contributions and Benefits Act or section 77 of the Contributions and Benefits (Northern Ireland) Act 1992 in respect of ‘A�

(e) is named on a kinship care order, as defined in section 72(1) of the Children and Young People (Scotland) Act 2014, in relation to ‘A�

(f) is a person in whom one or more of the parental responsibilities or parental rights described in section 1 or 2 of the Adoption and Children (Scotland) Act 2007 are granted by a permanence order made in respect of ‘A� under section 80 of that Act

(g) fell within any of paragraphs (a) to (f) immediately prior to ‘A’s 16th birthday and has since continued to be responsible for ‘A�

Or

(h)is providing informal care to ‘A� in circumstances in which it is likely that ‘A� would otherwise have had to have been looked after by a local authority

Examples: ‘A� has no parents or adoptive parents or has parents or adoptive parents who are unable to care for ‘A�, and there are no other suitable arrangements.