Child tax credit (CTC) can be claimed by people who are responsible for one or more children or qualifying young persons. It is immaterial whether the claimant is in work. In that respect, CTC differs from the child elements of the former working families tax credit (WFTC) which were only available where the claimant, or claimant’s partner, was in work.

Child tax credit is available to a lone parent, a couple, or the members of a polygamous unit. It is sufficient if responsibility for the child or young person rests with just one of the members of a couple or polygamous unit.

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