{
  "url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/schedule-2",
  "json_url": "https://openlegislation.uk/working-tax-credit-entitlement-and-maximum-rate-regulations-2002/schedule-2.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": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "MAXIMUM RATES OF THE ELEMENTS OF A WORKING TAX CREDIT",
  "text": "Relevant element of working tax credit\nMaximum annual rate\n1. Basic element\n£2,435\n2. Disability element\n£3,935\n3. 30 hour element\n£1,015\n4. Second adult element\n£2,500\n5. Lone parent element\n£2,500\n6. Severe disability element\n£1,705",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating, etc. Regulations 2013 (S.I. 2013/750), regs. 1(1), 3(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(d)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(e)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 2 certain sums maintained (6.4.2016 to 5.4.2020) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), s. 36(1)(b), Sch. 1 para. 2(a)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 2 modified (temp.) (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 77(1)(2), 87(1) (with ss. 88-90)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2005/schedule/2",
    "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."
}