60.The section also sets out what is meant by a child or young person for the purposes of the child tax credit. “Child” means someone under 16 or, in prescribed circumstances, someone aged 16. The intention is to continue child tax credit entitlement in respect of a child until 1st September following the child’s 16th birthday, so as to cover those children remaining in compulsory full-time education (subsection (3)). A “qualifying young person” is someone aged 16 or more who is no longer a child for tax credits purposes, meets conditions to be set out in regulations and is below an age limit to be set out in regulations (subsection (4)). This will enable support through child tax credit to be available in respect of young people who continue in full-time, non-advanced education.
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