⚠️ Our Tax Guide for Students guidance has moved to the LITRG website. If you are a student or have a student loan and have a query about any of the issues we cover in the section, please let us know by filling in the Contact Us form.
Tax credits and benefits
This page explains about tax credits and universal credit. There are two tax credits – child tax credit and working tax credit. HM Revenue & Customs (HMRC) administer and pay tax credits. Universal credit is replacing tax credits as well as some other means-tested benefits.
There are no special rules for students in the tax credits system – you have to meet the same qualification criteria as everyone else. This means you need to meet the age and hours requirements for Working Tax Credit, and you must be responsible for a child or young person to claim Child Tax Credit. Universal credit (UC) is the Government’s new system of support that is gradually replacing six working-age benefits (the ‘legacy benefits’). These are working tax credit; child tax credit; income support; income-based jobseekers’ allowance, income-related employment and support allowance and housing benefit. Now that UC is available across the UK, most people can no longer make a brand-new claim for tax credits.
Can I claim tax credits while I’m a student?
Most of the information relating to tax credits and universal credit is in our main Tax credits and benefits section of the website.
The tax credits pages include two that may be of particular interest to students:
- Tax credits and students: this covers when you may be able to claim tax credits while studying, working part-time or on an apprenticeship.
- Can I claim for my child aged 16 or over?: this page provides information on when you can claim child tax credit after your child leaves school.
Can I claim universal credit while I’m a student?
Generally, as a student you cannot claim UC as there are other means of financial support designed for students. However, there are some key exceptions to this rule which allow some students to claim UC.
If you are studying full-time at non-advanced level or you are on a traineeship or similar and you are aged between 16 and 19, you may be classed as a qualifying young person and be included in someone else’s claim for UC.
You can find more information about the specific rules for students and universal credit on GOV.UK.
Where can I get more information?
Other areas of this website also have detailed information on:
- Universal credit
- State benefits
- Child benefit (this section also covers the tax charge for those on higher incomes)
- Help towards the costs of childcare
The detail around how tax credits work can get complex. More information about all aspects of tax credits and child benefit, including dealing with HMRC about tax credits and child benefit is available on our specialist website for advisers: Revenuebenefits.