# The Tax Credits Up-rating Regulations 2005, Schedule: Table substituted in Schedule 2 to the Entitlement Regulations


Relevant element of working tax credit
Maximum annual rate
1. Basic element
£1,620
2. Disability element
£2,165
3. 30 hour element
£660
4. Second adult element
£1,595
5. Lone parent element
£1,595
6. Severe disability element
£920
7. 50 plus element—
(a) in the case of a person who normally undertakes qualifying remunerative work for at least 16 hours, but less than 30 hours, per week
£1,110
(b) in the case of a person who normally undertakes qualifying remunerative work for at least 30 hours per week
£1,660

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110518780/schedule (the official version)
Page: https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2005/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.