Child Trust Funds Explained

By Rachel McGovern
Published on 9 Jun 2008
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Children Guide

We explain all you need to know about using a Child Trust Fund to build a nest egg for your children's future.

Trust funds are something most of us associate only with the very rich. The government’s Child Trust Fund (CTF) initiative has however changed this. Most of us remain unaware of the who and how this fund can be tapped.

What is the purpose of the Child Trust Fund?

The government has started this initiative to try to encourage younger people to develop good savings habits. The idea is for future generations to have some assets available when they grow up to invest in funding their education or buying a home.

Who is eligible?

All babies born since 1st September 2002 qualify for the Child Trust Fund. The amount of money a baby qualifies for depends on their family’s financial situation. Most will receive £250 but children who qualify for the full Child Tax Credit will receive £500.

How much is it worth?

For children who were born between 1st September and 5th April 2005 the value of the initial payment is slightly higher with the majority receiving £256 while those in receipt of the full Child Tax Credit received £512.

When the child reaches the age of seven their funds are topped-up with an additional government payment of £250 or £500 if they qualify for the full Child Tax Credit and their family’s income is below a certain threshold. The threshold for 2008/09 is £15,575 and the details for other years can be found on the government’s dedicated CTF website, www.childtrustfund.gov.uk.

Trust funds can also be topped-up by relatives and friends of the child by up to £1,200 a year. The money saved in CTFs is not subject to any tax.

How do you set it up?

Parents do not need to make a separate claim for their child’s CTF entitlement. Once child benefit has been awarded and their eligibility checked a voucher for the first government payment is sent to the child benefit claimant.

This voucher can only be used to open a CTF. It must be lodged with a bank, building society, investment, insurance or other financial company that will establish a CTF in the child’s name.

What types of funds are there?

Parents can choose between 3 different types of CTF for their children; a simple deposit account, an investment fund or a stakeholder account.

The deposit account is just like a standard savings account with no risk to the money but with little growth expected over the lifetime of the account.

The investment fund invests the money in the CTF in the stock market. This exposes the money in the account to risk as the value of investments can fluctuate. The amount of money the account can potentially earn is however much higher than that earned in a deposit account.

The stakeholder account also involves investing the money in the stock market. Higher risk investments are made in the early years with investments made in the later years kept as low risk as possible. The charges for this type of account are capped at 1.5% a year.

Companies running the CTF are obliged to take deposits from as little as £10. There is a list of registered CTF providers on the Inland Revenue’s website, www.hmrc.gov.uk/ctf/.

If the child’s parents fail to choose a provider within 12 months the government will choose one and set up a default stakeholder account.

Who controls the money?

Parents are responsible for the CTF until their children reach the age of 16. Children are allowed to control their own fund from this age but have no access to the money until they turn 18. Once the child is 18 they have access to their savings and it is then entirely up to them how they put the money to use.

Opening a small savings account at the post office has long been a popular way of first introducing children to the world of finance. However, the CTF scheme gives every child access to this introduction as well as a potentially sizeable cash sum to make a decision about when they reach the age of 18.

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