Exempt kinship care households from the 2 child restriction on child tax credit

49% of kinship carers have to give up work to take on the children (Family Rights Group Survey). This often pushes the household into poverty. Some kinship carers are being hit by the new child tax credit limit. Kinship carers already raising two children can't now claim child tax credit for any baby to whom they then give birth. This penalises, for example, young women raising their teenage siblings following their parents' death, who now can't claim child tax credit for their own baby.