Today the government is rolling out new rules on child tax credit.

The changes were first announced by former Chancellor George Osborne in 2015 but it's taken two years for them to come into force.

The cuts are expected to hit lower-income families the hardest.

Here is everything you need to know.

What is child tax credit?

Child tax credit is paid by the government to help people with the costs of bringing up a child.

You get money for each child that qualifies. However the amount of children it helps per family is set to change.

As a couple, you have to make a joint claim. If you’re a single parent, then whichever one of you looks after a child most is usually the one who’ will apply.

The amount of money you are entitled to depends on things like your income and circumstances, for example if your child is disabled this is taken into consideration.

What's the difference between child tax credit and child benefit?

Child benefit can be paid to anyone who is responsible for a child and is not means tested i.e. based on your income. This benefit will not be affected in the system shake up.

A child tax credit is a means-tested benefit – so how much you get depends on your circumstances.

What are the changes to child tax credit?

As of today child tax credit - which is worth up to £2,780 per child per year - will only be paid for the first two children in any family.

If your children were born prior to this date, credits for three or more will still be applicable.

But if you have a third child on or after April 6 you won’t get any more money to account for the extra child.

The government is also removing the family element - a payment of £545 for a new-born first child. Parents of children born before Thursday will still get this.

The Child Poverty Action Group and Institute for Public Policy Research warn the changes could push 200,000 children below the poverty line.

According to their report, working families with three children will be £2,870 worse off.

Child Poverty Action Group’s chief executive, Alison Garnham, says the cuts suggest the Government thinks “some children matter more than others” and takes away the safety net for families who do not rely on the benefits currently, but may need to at some point in the future.

She said: “Families that can comfortably support a third child today could struggle tomorrow and have to claim universal credit because, sadly, health, jobs and relationships can fail.”