| Rates and Thresholds | 2006-07 | 2007-08 |
| Child Tax Credit Family element | £545 | £545 |
| Family element, baby addition | £545 | £545 |
| Child element | £1,765 | £1,845 |
| Disabled child element | £2,350 | £2,440 |
| Severely disabled child element | £945 | £980 |
The Child Tax Credit which is means tested is potentially available to families who have responsibility for one or more children. The credit is paid direct to the main carer. There are several elements to the credit but broadly the maximum is an annual amount for 2005/06 of £1,690 per child together with a family element (one per family) of £545 per annum. The amount per child will increase at least in line with earnings up to and including 2007/08. The family element has been frozen since the introduction of the credit.