The individual Child Element in Child Tax Credit will be payable to a maximum of 2 children from April 2017 (Welfare Reform and Work Act 2016) and the Child Element in Universal Credit will be payable to a maximum of 2 children from the introduction of Universal Credit in Northern Ireland (Welfare Reform and Work (Northern Ireland) Order 2016).
The consultation seeks evidence and views to inform the detailed design of the 4 exceptions that have been announced, and their implementation. It is not a consultation on the policy itself.
This is an opportunity for stakeholders in Northern Ireland to contribute to the joint DWP/HMRC consultation.
View the consultation on the DWP website