| Replaced by the similarly-named 'child tax credit' in April 2003, children's tax credit is aimed at anyone with a child under 16, regardless of their marital status and is worth up to œ545 per year. It has been criticised as 'anti family' because a household in which one person stays at home to look after the children will be excluded if the other goes out to work and earns more than œ50,000. By contrast, a household in which both work and in which each earns œ30,000 - bringing total household income to œ60,000 - will still be eligible.
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