Benefits

What is it?

Working Tax Credit is administered by HM Revenue and Customs and is a payment to top up the earnings of working people on low incomes, including those who do not have children. There are extra amounts for working households in which someone has a disability. It is available to employees and self-employed people and includes support for the costs of qualifying child care.

This is known as the Child Care Element within Working Tax Credit. A claimant can only get this if they are working at least 16 hours a week. If they are part of a couple, both of them must each work at least 16 hours, unless one of them is prevented from working by incapacity.

Who can claim?

To qualify for tax credits, the claimant must live in the United Kingdom and not be subject to immigration control.

People who are responsible for a child or young person can claim Working Tax Credit if:

• they are aged 16 years or over and work at least 16 hours a week.

People without children can claim Working Tax Credit if:

• they are aged 25 years or over and work at least 30 hours a week;
• they are aged 16 years or over and work at least 16 hours a week and have a disability which puts them at a disadvantage in getting a job;
• the claimant or their partner is aged 50 years or more, works at least 16 hours a week and is returning to work after time spent on qualifying out-of-work benefits.

How much can you claim?

Working Tax Credit is paid in addition to any Child Tax Credit the claimant may be entitled to.

The amount of Working Tax Credit the claimant receives is based on their circumstances, for example, how many hours they normally work and their income (or joint income if they are part of a couple).

Application forms can be obtained from the Tax Credit Helpline on 0845 300 3900.

For further information visit HM Revenues and Customs website (www.hmrc.gov.uk).

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