# The Tax Credits Up-rating Regulations 2012, Regulation 3: Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002


(1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows.
(2) For the Table in Schedule 2 (maximum rates of the elements of a working tax credit) substitute—
“Relevant element of working tax credit
Maximum annual rate
1. Basic element
£1,920
2. Disability element
£2,790
3. 30 hour element
£790
4. Second adult element
£1,950
5. Lone parent element
£1,950
6. Severe disability element
£1,190”

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Source: https://www.legislation.gov.uk/ukdsi/2012/9780111519790/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-tax-credits-up-rating-regulations-2012/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.