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Top Working Tax Credit & Child Tax Credit topic #1403

Subject: " CTC for EU workers" First topic | Last topic
mike shermer
                              

Welfare Benefits Officer, Kings Lynn & West Norfolk Borough Council, Kings l
Member since
23rd Jan 2004

CTC for EU workers
Thu 03-Nov-05 12:26 PM



EU workers, working here and paying tax & NI, who have a family with dependent children in their home country, can claim Child Ben here, if the home country do not pay an equivalent benefit. Child benefit international section say this is under Article 73, regs 1408/71, and that it is on the website ........somewhere.

Does this extend to Child tax credit as well...?

  

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keith venables
                              

welfare rights caseworker, leicester law centre
Member since
22nd Jan 2004

RE: CTC for EU workers
Thu 03-Nov-05 12:57 PM

Art 73 of 1408/71 is on page 1150 of vol 3 of Soc Sec Legislation 2005.

It basically says that EU workers who have a family with dependent children in their home country, can claim "family benefits" here, if the home country do not pay an equivalent benefit.

The question would seem to be whether CTC is a "family benefit". "Family benefit" is defined at Article 1(u)(i) as "all benefits in kind or in cash intended to meet family expenses". CTC must fit into that definition, so probably the rule does apply to CTC.


  

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Top Working Tax Credit & Child Tax Credit topic #1403First topic | Last topic