I have a tricky appeal and need some quick feedback please.
My client was claiming CTC for her child. Her son finished school on 30/6/05 aged 18 and Tax Credits refuse to pay for the summer hols. I thought she was due to money until the terminal date or at worst till Sept 1st but they're quoting their guidance saying as her son had no plans to work, register with connexions, do further courses etc. then she can't claim CTC. I'm confused by the regs which claim to be based on child ben but don't seem to be. Anyone any ideas?

reg 5 CTC regs 2002:

When a qualifying young person leaves education then they only count for CTC purposes if:

5(3)(b) - they are under the age of eighteen; and
5(3)(b)(ii) - within three months of leaving education the claimant notifies the revenue that the young person is registered for work or training with Connexions, DfEL or careers service; and
5(3)(b)(iii) - it is no more than 20 weeks since the date the young person left education.


This would seem to suggest that the revenue are correct in your client's case, although as the young person is aged 18 (as opposed to under 18) that would seem to be the main factor.

reg 5(4) gives some additional limitations.