{
  "url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2010/schedule",
  "json_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2010/schedule.json",
  "legislation": "ukdsi/2010/9780111492802",
  "legislation_title": "The Tax Credits Up-rating Regulations 2010",
  "legislation_url": "https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2010",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Table substituted in Schedule 2 to the Entitlement Regulations\nRelevant element of working tax credit\nMaximum annual rate\n1. Basic element\n£1,920\n2. Disability element\n£2,570\n3. 30 hour element\n£790\n4. Second adult element\n£1,890\n5. Lone parent element\n£1,890\n6. Severe disability element\n£1,095\n7. 50 plus element—\n(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\n£1,320\n(b) in the case of a person who normally undertakes qualifying remunerative work for at least 30 hours per week\n£1,965",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111492802/schedule",
    "retrieved_at": "2026-10-30T14:55:25.295468+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}