Child Tax Credit

Child Tax Credit can be claimed by anyone with a dependent child.

You can apply whether or not you work and it is paid in addition to Child Benefit. It is made up of a basic family element (paid at a higher rate if you have a child under the age of one year) with amounts for each child.

You may receive increased Child Tax Credit if you have a child with a disability. This is because an extra amount is added to your calculation for each child who receives Disability Living Allowance or is registered blind. If your child gets the highest rate of Disability Living Allowance (DLA) care component, a further amount is also added.

Child Tax Credit and Working Tax Credit are claimed on Form TC600, available from your local Jobcentre Plus office or Tax Enquiry Office,

or from:

HM Revenue and Customs Tax Credit Helpline

Tel: 0845 300 3900

Web: www.hmrc.gov.uk/taxcredits/index.htm