The ctc aims to create a seamless system of income related support for families with children. For the first time all social security benefits (except child benefit) and tax credits that incorporate payments for children will be brought together and paid as one child-related payment. The credit, therefore, replaces the income-related child elements currently paid in ´out of work benefits´-income support and job-seeker´s allowance and the in-work tax credits-working families´and disabled person´s tax credits and the children´s tax credit and the child-dependency increases paid in non-means-tested benefits for new claims to retirement benefit, incapacity benefit and carer´s allowance. It will be paid to the main carer in families in non-working and working households.