Controversial 2-children limit for Child Tax Credit starts 6 April
From 6 April, people will not be able to claim Child Tax Credit (CTC) for third or subsequent children or qualifying young persons born on or after 6 April 2017.
The change also applies to Universal Credit (UC), which is to be rolled out in Northern Ireland from 25 September. However, government has indicated that until November 2018, existing claimants with more than two children who would otherwise claim UC will be directed to claim CTC instead.
Limited exemptions apply, including multiple births and the controversial 'rape clause'.
Concerns have also been expressed about the impact on child poverty.