# The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Regulation 3: Other elements of working tax credit

Extent: E+W+S+N.I.

(1) For the purposes of determining the maximum rate of working tax credit, in addition to the basic element and the disability element , the following elements are prescribed—
(a) a 30 hour element;
(b) a second adult element;
(c) a lone parent element;
(d) a child care element; and
(e) a severe disability element; ...
(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) It is a condition of entitlement to the other elements of working tax credit that the person making the claim for working tax credit is entitled to the basic element.
(3) If the claim for working tax credit is a joint claim, and both members of the couple satisfy the conditions of entitlement for—
(a) the disability element, or
(b) the severe disability element, ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the award must include two such elements.

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Source: https://www.legislation.gov.uk/uksi/2002/2005/part/1/regulation/3 (the official version)
Page: https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/part-1/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.