# The Tax Credits Up-rating Regulations 2008, Schedule


Table substituted in Schedule 2 to the Entitlement Regulations
Relevant element of working tax credit
Maximum annual rate
1. Basic element
£1,800
2. Disability element
£2,405
3. 30 hour element
£735
4. Second adult element
£1,770
5. Lone parent element
£1,770
6. Severe disability element
£1,020
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; and
£1,235
(b) in the case of a person who normally undertakes qualifying remunerative work for at least 30 hours per week
£1,840

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110809168/schedule (the official version)
Page: https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2008/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.