Child tax credit (CTC) is paid to families who are responsible for children. It is administered by HM Revenue and Customs (HMRC) alongside working tax credit (WTC).
You can find basic information about tax credits in our main tax credit section. This section focuses on CTC and the extra money that may be available if you have a disabled child.
When HMRC calculate your tax credits, they start by working out the maximum amount you are entitled to by adding together all of the different elements you qualify for.
In child tax credit, there is a basic child element for each child along with two other elements for disabled children. Below we explain how you qualify for these two extra disabled child elements
Child tax credit disabled child element
How to qualify
The disability element of CTC is payable if:
- you get disability living allowance for your child; OR
- your child is registered or certified as blind (or only stopped being registered or certified in the 28 weeks immediately before the claim).
Disability living allowance is split into two parts – mobility and care. For the disability element of CTC you can receive any part of DLA and qualify for the element.
You still qualify for the disability element even if your child’s DLA is not being paid because they are a patient in hospital.
Child tax credit severely disabled child element
This is an extra element and can be paid on top of the disability element. The amount you actually receive will depend on your household income.
To get this element you must get the highest rate care component of DLA.
There are two components of DLA – mobility and care. Each of these has different rates. Only the highest rate of the care component qualifies for this extra element.
You should receive a decision notice about DLA which should state what rate of DLA your child has been awarded. If you are unsure, you should seek advice from a local agency such as Citizens Advice before you tell HMRC.
You will still normally qualify for this extra money even if the DLA is suspended or abated while your child is in hospital.
How to claim
You must tell HMRC within 3 months of the DLA being awarded or your child being registered or certified blind.
If you do not tell HMRC within 3 months, you will only be able to get the disability elements backdated 3 months.
If you have claimed DLA and are waiting for a decision, as long as you tell HMRC within 3 months of the DLA decision being made, you will get the disability elements backdated to the DLA start date even if this is longer than 3 months.
There is more information on how to claim in our advisers section.
Working tax credit
Our factsheet about working tax credit gives the basic criteria.
If you have a disabled child and pay for registered or approved childcare, you may get some help with your childcare costs if you qualify for WTC.
If your child is disabled, you can claim childcare costs up to 1st September following their 16th birthday (rather than 15th birthday for non-disabled children).
