§ Mr. TynanTo ask the Chancellor of the Exchequer what provision has been made by the Inland Revenue to deal with(a) changes in payments and (b) written and telephone queries in respect of child tax credit for term-time workers during the summer months. [122880]
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§ Dawn PrimaroloA term-time worker who has responsibility for one or more children will be able to claim child tax credit, which is paid direct by the Inland Revenue. Child tax credit is not related to work status.
Tax credit awards for 2003–04 are initially based on the family's current circumstances and their income for the 2001–02 tax year. They may be adjusted during the year for changes in income or circumstances. Final entitlement for the year will be based on circumstances during the year and the income for 2003–04, if that is lower than 2001–02 income or more than £,500 higher.