Child Tax Credit family element is CPI-uprated and ignores the 6 April 2017 birth-date condition #2050

Problem

gov.dwp.tax_credits.child_tax_credit.elements.family_element has one value (2016-04-06: 545) with uprating: gov.benefit_uprating_cpi. The model's family element therefore rises every year: £550.99 in 2017-18 and £721.57 in 2024-25 (CountryTaxBenefitSystem().parameters("2024").gov.dwp.tax_credits.child_tax_credit.elements.family_element).

In law it was £545 for the whole life of tax credits (6 April 2003 to 5 April 2025). It was set by the Child Tax Credit Regulations 2002 (SI 2002/2007) reg 7(3), as made and as substituted by SI 2011/1035 reg 2(2). No Tax Credits Up-rating Regulations changed it, and HMRC's published rates give £545 for 2023-24 and 2024-25.

CTC_family_element also pays it to every CTC-eligible family. From 6 April 2017 the family element is included only where the claimant is responsible for a child or qualifying young person born before 6 April 2017: Tax Credits Act 2002 s.9(2)(a) as amended by the Welfare Reform and Work Act 2016 s.13(2)(a), and CTC Regs 2002 reg 7(2)(a) as amended by SI 2017/387 reg 4(b).

Before 6 April 2011 the family element was £1,090 where any child was under one (reg 7(3)(a) as made). The parameter has no values before 2016.

Expected

• The family element is £545 from 2003-04-06 and is not uprated.
• A £545 baby addition applies until 5 April 2011.
• From 2017-18, the element is nil unless a child or qualifying young person was born before 6 April 2017.

Related: #1904 (6 April 2017 cutoffs by date of birth), #1925 (also drops the uprating from this file), #1759 (WTC 30-hour element).