Legal background Changes to child tax credit
Responsibility for child tax credit (CTC) lies with HM Treasury under sections 8, 9, and 65(1) of the Tax Credits Act 2002.
	Currently, section 8 sets out the conditions for entitlement to CTC and what is meant by a child or qualifying young person for the purposes of child tax credit. Section 9 provides for regulations setting out the elements of CTC making up the maximum rate of CTC and provides that the maximum rate must include:
an element which is to be included in the case of all persons entitled to CTC (the 'family element'); and
an element in respect of each child or qualifying young person for whom the person or persons entitled to CTC is or are responsible (the 'individual element').
	Section 9(5) allows regulations to vary the amount of either the family or the individual element and requires that the individual element must be increased in the case of a child or qualifying young person who is disabled and further increased in the case of a child or qualifying young person who is severely disabled.