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»Ê¹ÚÌåÓýapp Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4.2

Where a child or qualifying young person is in residential accommodation in the circumstances prescribed in paragraph (a) or (b) of regulation 9 of the Child Benefit (General) Regulations 2006, they are treated as being the responsibility of the person who was treated as responsible for them before they where placed in that accommodation.

»Ê¹ÚÌåÓýapp circumstances are, they are placed in residential accommodation, as provided by section 143 (3) (c) of the Social Security Contributions and Benefits Act 1992 or section 139 (3) (c) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, under any of the following

• Section 21 of the National Assistance Act 1948
• »Ê¹ÚÌåÓýapp Children Act 1989
• »Ê¹ÚÌåÓýapp Social Work (Scotland) Act 1968
• »Ê¹ÚÌåÓýapp National Health Service (Scotland) Act 1978
• »Ê¹ÚÌåÓýapp Education (Scotland) Act 1980
• »Ê¹ÚÌåÓýapp Mental Health (Scotland) Act 1984
• »Ê¹ÚÌåÓýapp Children (Scotland) Act 1995
• »Ê¹ÚÌåÓýapp Children’s Hearings (Scotland) Act 2011
• »Ê¹ÚÌåÓýapp Health and personal Social Services (Northern Ireland) Order 1972 Article 7

and that accommodation has been provided solely

• because of their disability, or
• because their health would be likely to be significantly or further impaired unless that accommodation was not provided.

A child or qualifying young person can still be treated as the responsibility of the claimant if they are a patient in long term care unless, during that time, the claimant ceases to be responsible for the child or qualifying young person.