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This is for people who look after a child under 16 (or under 19 in education). The amount that you get depends on your income and personal circumstances. You may be able to get extra credit if you have a disabled child.
Single people and couples who are responsible for a child are likely to qualify for the credit if they have an annual taxable income of up to £58,000 - this income limit may be higher if you have a child under 1 year. Child maintenance is not counted as part of your income.
To claim the tax credits, or for more information contact the Inland Revenue's helpline 0845 603 2000.
Page Last Modified: 23/04/2008
