Foster care Tax credits

Child Tax Credits

Foster carers are only entitled to claim CTC for their own children, and for any other children for whom they are mainly responsible for provided they are not paid for looking after them. Foster carers cannot claim CTC for children whom they foster whose accommodation and maintenance are paid for out of public funds. The rules exclude a person from being treated as responsible for a child during any period when the child Is provided with, or placed in, accommodation under Children Act legislation.
This exclusion covers children staying with foster carers who get foster payments for them from the local authority or via an Independent Foster care agency. Foster carers cannot get CTC for their foster children. They can however get CTC for any children of their own under the normal rules.