The Child Tax Credit is for people who have at least one dependent child aged under 16 years, or who have at least one dependent child aged under 20 years who is in full time non-advanced education, approved training or registered with the Careers Service or Connexions Service. The credit is paid to the main carer, that is, the person who is mainly responsible for looking after the children. You do not have to be employed to claim this credit, so students and student nurses may claim.
There is also a Disabled Child element for children with a disability and an enhanced Disabled Childcare element for children with severe disability.
Child Tax Credit is not related to payment of childcare costs, although parents may choose to use it for this purpose.