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The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

S.I. 2002/2005 · Made 30 July 2002 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 6 April 2024.

TAX CREDITS

Made 30th July 2002

Coming into force in accordance with regulation 1

M1 Whereas a draft of this instrument, which prescribes the amount in excess of which, by virtue of subsection (2) of section 12 of the Tax Credits Act 2002, charges are not to be taken into account for the purposes of that subsection, and which also contains the first regulations made under sections 11 and 12 of that Act, has been laid before, and approved by resolution of, each House of Parliament:

Now, therefore, the Treasury, in exercise of the powers conferred upon them by sections 10, 11, 12, 65(1) and (7) and 67 of the Tax Credits Act 2002M2, hereby make the following Regulations:C1

Annotations to the whole text

Marginal citations

M1

2002 c.21. The first regulations made under sections 11 and 12 are subject to approval by resolution of each House of Parliament by virtue of section 66(2)(b) and (c) of the Act.

M2

Section 67 is cited because of the meaning it ascribes to “prescribed”.

Modifications

C1

Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 26 –34 (with reg. 1(2)) (as amended (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), reg. 9)

Contents

  1. Part 1: GENERAL
  2. 1Citation, commencement and effect
  3. 2Interpretation
  4. 3Other elements of working tax credit
  5. Part 2: CONDITIONS OF ENTITLEMENT
  6. Basic element
  7. 4Entitlement to basic element of Working Tax Credit: qualifying remunerative work
  8. 5Time off in connection with childbirth , parental bereavement and or adoption
  9. 5ATime off in connection with childbirth and placement for adoption: further provisions
  10. 6Periods of illness or incapacity for work, incapacity for work or limited capability for work
  11. 7Term time and other seasonal workers
  12. 7AStrike periods
  13. 7BPersons suspended from work
  14. 7CPay in lieu of notice
  15. 7DCeasing to undertake work or working for less than 16, 24 or 30 hours per week
  16. 7EAlteration in hours worked due to coronavirus Repealed
  17. 8Gaps between jobs
  18. Disability element
  19. 9Disability element and workers who are to be treated as at a disadvantage in getting a job
  20. 9AInitial claims
  21. 9BTraining for work etc.
  22. 30 hour element
  23. 1030 hour element
  24. Second adult element
  25. 11Second adult element
  26. Lone parent element
  27. 12Lone parent element
  28. Child care element
  29. 13Entitlement to child care element of working tax credit
  30. 14Regulation 14
  31. 15Calculation of relevant child care charges
  32. 16Change of circumstances
  33. Severe disability element
  34. 17Severe disability element
  35. 50 plus element
  36. 1850 plus element Repealed
  37. Death of a child or qualifying young person for whom the claimant is responsible
  38. 19Entitlement after death of a child or qualifying young person for whom the claimant is responsible
  39. Part 3: MAXIMUM RATE
  40. 20Maximum rates of elements of working tax credit
  41. Signature
  42. Schedule 1: DISABILITY WHICH PUTS A PERSON AT A DISADVANTAGE IN GETTING A JOB
  43. Part 1
  44. 1Paragraph 1
  45. 2Paragraph 2
  46. 3Paragraph 3
  47. 4Paragraph 4
  48. 5Paragraph 5
  49. 6Paragraph 6
  50. 7Paragraph 7
  51. 8Paragraph 8
  52. 9Paragraph 9
  53. 10Paragraph 10
  54. 11Paragraph 11
  55. 12Paragraph 12
  56. 13Paragraph 13
  57. 14Paragraph 14
  58. 15Paragraph 15
  59. 16Paragraph 16
  60. 17Paragraph 17
  61. 18Paragraph 18
  62. 19Paragraph 19
  63. 20Paragraph 20
  64. Part 2
  65. 21Paragraph 21
  66. Schedule 2MAXIMUM RATES OF THE ELEMENTS OF A WORKING TAX CREDIT
  67. Explanatory note