Child Tax Credit is a top-up benefit which is payable to the low-income carer of a child (under the age of 16 or in some cases under the age of 20). The carer does not necessarily have to be the child's parent, but must be responsible for the child as their main carer.
A carer can claim Child Tax alongside other benefits that he or she may be receiving. The higher the income of the carer, the less Child Tax Credit they will be entitled to.
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