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Posted Thu, 14 Jul 2022 10:27:43 GMT by Liz MATTHEWS
Currently receiving tax credits with disabled element for my 17 year old son who has an EHC Plan. Currently in dispute with local authority who want to cease EHC Plan and there is legal action pending in SEND Tribunal & the High Court. Local authority is (unlawfully) refusing to allow him to return to his school in September, saying they will instead provide "home tutors " No details of what that is or how many hours have been provided. I'm not sure what to put on my tax credits renewal. Would "home tutors" qualify as approved education for tax credit purposes if that's all that's going to be provided? Can I continue to claim tax credits pending the outcome of the legal action?
Posted Thu, 14 Jul 2022 15:42:09 GMT by HMRC Admin 20
Hi Liz MATTHEWS,

From Tax Credits Technical Manual.

The Child Tax Credits Regulations 2002, Regulation 5(5)(a)(b)(5A)
A person is treated as being in full-time education if they are undertaking a full-time education course
•    at a school or college,
•    at their home, where that person was receiving that education as a child (under 16), and the education was approved by the Board
•    where that person begins to receive that education after attaining the age of 16 because they have received a statement of special educational needs and a local authority has assessed a programme of home education as suitable for that person’s special needs*
or
•    as part of a Study Programme in England**
Example: Jane is 17 years old and is taking her A levels. She has been home tutored from the age of 14 and continues to be so. The claimant would still be entitled to claim CTC for Jane as she was receiving home education elsewhere before her 16th birthday.
Note: A person continues to be treated as being in full-time education during the period between the ending of one course and the commencement of another, where that person has enrolled on and commences the latter course.
*A ‘statement of special educational needs’ means a statement, plan or assessment made by a local authority, which identifies and assesses the special educational needs of the qualifying young person and specifies special educational provision required by that qualifying young person.
**Study Programme – From Sept 2013 students in England aged 16 to 19 have been provided with full-time education in the form of Study Programmes, which include traineeships in England. Study Programmes are to be treated as full-time non-advanced education as long as they are approved within section 4 of the Education and Skills Act 2008. Study programmes do not have to take place at a school, college or at home.

If the young person is still being educated under the EHC Plan then the customer is still entitled to tax credits. If the education stops the customer will need to report a change of circumstances.

Thank you.

 

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