{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/regulation-20",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/regulation-20.json",
  "legislation": "uksi/2002/2005",
  "legislation_title": "The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Maximum rates of elements of working tax credit",
  "text": "(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—\n(a) the basic element specified in column (2) of the table in Schedule 2 at paragraph 1;\n(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;\n(c) the 30 hour element specified in column (2) of the table in Schedule 2 at paragraph 3 in respect of—\n(i) a single claimant who works for not less than 30 hours per week,\n(ii) a couple either or both of whom work for not less than 30 hours per week; or\n(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;\n(d) the second adult element specified in column (2) of the table in Schedule 2 at paragraph 4 where regulation 11 so provides;\n(e) the lone parent element specified in column (2) of the table in Schedule 2 at paragraph 5 where regulation 12 applies; and\n(f) the severe disability element specified in column (2) of the table in Schedule 2 at paragraph 6—\n(i) in respect of a single claimant who satisfies regulation 17; or\n(ii) in respect of a member of a couple making a joint claim who satisfies regulation 17; ...\n(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) The maximum rate of the child care element of a working tax credit is 70 per cent of the maxima specified in paragraph (3).\n(3) The maxima are—\n(a) £175 per week, where the claimant 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\n(b) £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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2005/regulation/20",
    "retrieved_at": "2026-10-29T06:51:21.743047+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}