15 March 2017

2-child limit Tax Credit Regulations published

New tax credit regulations have been laid to introduce the policy of restricting child tax credit to 2 children, so that  anyone who has a third or subsequent child born on or after 6 April 2017 will not receive the child element for that child unless an exception applies.

The change will be introduced to tax credits from 6 April 2017. You can read more about it in our section on policy changes.

More detailed guidance will follow.

SI.387/2017 is available via the legislation.gov.uk website.