A19 – Baby Element

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    Hope this is in the right place and someone can help. I’m a bit confused about part of circular A19. I’ve written to the DWP for clarification but had no reply as yet.

    With regards to the removal of the baby element:

    It says,

    “In the budget of 22 June 2010 the Chancellor announced the abolition of the baby element in CTC from 6 April 2011 as part of a wider package of changes to Tax Credits. This will apply to both new and existing cases with effect from that date. There is to be no transitional protection. Her Majesty’s Revenues and Customs (UK) (HMRC) intend to make the necessary changes in their uprating regulations”.

    It then says,

    “These regulations introduce a corresponding change in HB/CTB. They provide that with effect from the 1st/4th April 2011, the HB/CTB applicable amount will only include the baby element in the Family Premium where the customer or customer’s partner is in receipt of CTC which includes the baby element.”

    In the first part it says the baby element will be removed from CTC on 6th April altogether for both new and existing claims and there won’t be any transitional protection.

    Then it seems to contradict this by saying that we can carry on paying the baby element in Family Premium where the baby element is still included in the CTC. I

    This is confusing me slightly as I thought it said it would go in CTC from 6th April?

    Thaniks in advance for any help


    It just means what it says – baby element in applicable amount only where it is still included in a CTC award for the claimant or their partner, which it won’t be after 6 April. In other words, we stop awarding the baby element in any case where it has stopped being included in a CTC award, and in all cases where we award it when there is no CTC award.



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