# The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Regulation 20: Maximum rates of elements of working tax credit

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

(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; and
(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; ...
(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
(3) The maxima are—
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/2002/2005/regulation/20 (the official version)
Page: https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.