Tax Credits Act 2002 section 8

Entitlement

Section 8 sets out the basic conditions for entitlement to child tax credit, focusing on responsibility for children or qualifying young persons and defining who counts as a child or qualifying young person.

• To be entitled to child tax credit, the claimant (or at least one member of a couple claiming jointly) must be responsible for one or more children or qualifying young persons.
• A child is defined as a person under 16, although regulations may extend this status for a prescribed period or until a specified date after the person turns 16.
• A qualifying young person is someone aged 16 or over (but below a prescribed upper age limit) who meets conditions set out in regulations.
• Regulations may allow entitlement to child tax credit to continue for a prescribed period following the death of a child or qualifying young person.