Tax Credits Act 2002 section 9

Maximum rate

Section 9 sets out how the maximum rate of child tax credit is calculated, by describing the building-block elements that make up the total amount a claimant (or joint claimants) can receive.

• The maximum rate of child tax credit is built from three core elements: a family element, an individual element for each child, and a disability element for disabled or severely disabled children.
• The family element applies only where at least one child or qualifying young person was born before 6 April 2017.
• For children born on or after 6 April 2017, the individual element is generally limited to two children unless a prescribed exception applies (the "two-child limit").
• Where more than one claimant is entitled to child tax credit for the same child, the amount of any element may be reduced below what it would otherwise be.

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