To ask the Secretary of State for Work and Pensions, what recent assessment she has made of the effect of the two child limit for (a) child tax credits and (b) universal credit on low income families.
7 January 2020
DWP and HMRC produce a joint report with statistics related to the policy to provide support for a maximum of two children, the latest of which was published in July 2019 and can be found online at:
Providing support for a maximum of two children, or qualifying young persons in Universal Credit and Child Tax Credit, ensures fairness between claimants and those taxpayers who support themselves solely through work.
We recognise that some claimants are not able to make the same choices about the number of children in their family, which is why exceptions have been put in place to protect certain groups. On migration to Universal Credit, families’ existing entitlement will be protected.