ÀÏ˾»úÎçÒ¹¸£Àû

Entitlement to the child tax credit

A claimant(s) is entitled to make a claim for child tax credits (CTC) provided the child or qualifying young person ‘normally lives’ with them.

There is no statutory definition of the phrase ‘normally lives’ so it should be given its ordinary meaning. Essentially, for the child to ‘normally live’ with the claimant, the child has to live there for the majority of the time, allowing for temporary and occasional absences.

Where there is shared responsibility for the child or a qualifying young person and it is not clear or cannot be agreed who has the main responsibility