TCTM02285 - Adoption Exception
Tax Credits Act 2002, Section 9(3B)
The Child Tax Credit Regulations 2002, Reg.11
Note: Please make sure you have read TCTM02283 before reading any further.
A child or young person 바카라 사이트A바카라 사이트 will receive an individual child element if they are the third or subsequent child and they have been
- Placed for adoption with the claimant or either or both of the joint claimants
or -
Adopted by the claimant, or either or both of the joint claimants, in accordance with the
- Adoption and Children Act 2002 (for England and Wales)
- Adoption and Children (Scotland) Act 2007
or - Adoption (Northern Ireland) Order 1987
A claimant is already responsible for a child or qualifying young person who would meet the adoption exception criteria, but the child or qualifying young person was born before 6 April 2017. They then have a third or subsequent child born on or after 6 April 2017, this new child (바카라 사이트A바카라 사이트) can be treated as an exception as long as the claimant is not in receipt of the individual child element for 2 children to whom no exception applies.
Note: CTC child responsibility criteria must be satisfied before the 바카라 사이트placed for adoption바카라 사이트 exception can be considered. TCTM02211 - Entitlement: CTC entitlement: care and adoption and TCTM02202 - Entitlement: CTC entitlement: normally lives with you
Note: From 28 November 2018 the regulations changed for the adoption and non-parental care exceptions. This change was to ensure that a family that already cares for children who are adopted or cared for under a non-parental caring arrangement can receive CTC for up to two further children to whom no exception applies.
This exception does not apply if
- The claimant or at least one of the joint claimants
- Was a step-parent of 바카라 사이트A바카라 사이트 immediately prior to the adoption
or - Has been a parent of 바카라 사이트A바카라 사이트 (other than by adoption) at any time
- Was a step-parent of 바카라 사이트A바카라 사이트 immediately prior to the adoption
-
The adoption order was made as a Convention adoption order within the meaning of
- Section 144 of the 2002 Act
- Section 119(1) of the 2007 Act
or
-
Article 2(2) of the 1987 Order
or
-
Prior to the adoption, 바카라 사이트A바카라 사이트 was adopted by the claimant, or either or both of the joint claimants, under the law of any country or territory outside the British Islands