Just read news item on changes to Tax Credits from April which says 'a person not to be treated as responsible for a child or qualifying young person in respect of whom incapacity benefit is payable.

Does this mean that no CTC will be payable where claimant or partner is getting ICB which includes an amount for the child. I guess ICB claimants who were getting ICB with child addition prior to April 2003 will still be getting it.

This seems harsh given that CTC is paid at a much higher rate than the ICB addition.

And does this mean that some ICB claimants who claimed and got paid CTC for 2003/4 will lose CTC from April 2004 if their ICB includes a child addition?

I think you have the wrong end of the stick - if you read the SI, it states that for regulation 3(1) of the Child Tax Credit Regs(circumstances in which a person is not responsible for a child or
qualifying young person ), the following clause is inserted:

"Case E - The child (having attained the age of sixteen) or the qualifying young person, claims incapacity benefit in his or her own right and that benefit is paid to or in respect of him or her for that period."

So it's dealing with cases where the child or QYP claims IB themselves, not where parents have a transitionally protected amount for a child addition with their IB.

Thanks for this - I was getting worried but you have put my mind at rest- I hadn't looked at the SI

Julia