Paragraph 4 F1
Where the award of tax credit is made pursuant to—
a single claim, the condition as to income is that the relevant income of the claimant does not exceed the amount set out in the first row of Table 1 in the column corresponding to the number of children or qualifying young persons for whom the claimant is responsible;
a joint claim, the condition as to income is that the relevant income of the joint claimants does not exceed the amount set out in the second row of Table 1 in the column corresponding to the number of children or qualifying young persons for whom at least one of the joint claimants is responsible.
Table 1
Tax credit
| Type of claim | Number of children or qualifying young persons for whom the claimant is responsible: | ||||
|---|---|---|---|---|---|
| 0 | 1 | 2 | 3 | 4 or more | |
| Single claim | £13,200 | £17,400 | £21,600 | £25,800 | £30,000 |
| Joint claim | £19,800 | £24,000 | £28,200 | £32,400 | £36,600 |
Annotations
Textual amendments
- F1
Sch. 4A, Sch. 4B inserted (29.3.2017) by The Electricity and Gas (Energy Company Obligation) (Amendment) Order 2017 (S.I. 2017/490), arts. 1(1), 28