Regulation 20 Maximum rates of elements of working tax credit

United Kingdom

(1)

The maximum annual rate of working tax credit (excluding the child care element) payable to a single claimant or to a couple making a joint claim is the sum of whichever of the following elements are applicable—

(a)

the basic element specified in column (2) of the table in Schedule 2 at paragraph 1;

(b)

in respect of a claimant who satisfies regulation 9(1), the disability element specified in column (2) of the table in Schedule 2 at paragraph 2;

(c)

the 30 hour element specified in column (2) of the table in Schedule 2 at paragraph 3 in respect of—

(i)

a single claimant who works for not less than 30 hours per week,

(ii)

a couple either or both of whom work for not less than 30 hours per week; or

(iii)

a couple, at least one of whom is responsible for a child or a qualifying young person and at least one of whom works for 16 hours per week if their hours of work when aggregated amount to at least 30 hours per week;

(d)

the second adult element specified in column (2) of the table in Schedule 2 at paragraph 4 where regulation 11 so provides;

(e)

the lone parent element specified in column (2) of the table in Schedule 2 at paragraph 5 where regulation 12 applies; F1and

(f)

the severe disability element specified in column (2) of the table in Schedule 2 at paragraph 6—

(i)

in respect of a single claimant who satisfies regulation 17; or

(ii)

in respect of a member of a couple making a joint claim who satisfies regulation 17; F2...

(g)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

The maximum rate of the child care element of a working tax credit is F370 per cent of the maxima specified in paragraph (3).

(3)

The maxima are—

(a)

F4£175 per week, where the F5claimant or, in the case of a joint claim, at least one of the claimants, is responsible for only one child in respect of whom relevant child care charges are paid; and

(b)

F6£300 per week where the claimant or, in the case of a joint claim, at least one of the claimants, is responsible for more than one child in respect of whom relevant child care charges are paid.

Annotations

Textual amendments

F1: Word in reg. 20(1) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(20)(a)
F2: Reg. 20(1)(g) and word omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(20)(b)
F3: Words in reg. 20(2) substituted (6.4.2011) by The Tax Credits Up-rating Regulations 2011 (S.I. 2011/1035), regs. 1, 3(2)
F4: Sum in reg. 20(3)(a) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2005 (S.I. 2005/681), regs. 1(1), 3(1)(a)
F5: Words in reg. 20(3) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 16
F6: Sum in reg. 20(3)(b) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2005 (S.I. 2005/681), regs. 1(1), 3(1)(b)