The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

PART 3 MAXIMUM RATE

Maximum rates of elements of working tax credit

20.—(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;

(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; and

(g) the 50 plus element in respect of a person who satisfies regulation 18(2) at whichever of the rates specified in column 2 of the Table in Schedule 2 at paragraph 7 applies in his case.

(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) £135.00 per week, where the claimant’s family includes only one child in respect of whom relevant child care charges are paid; and

(b) £200.00 per week where the claimant’s family includes more than one child in respect of whom relevant child care charges are paid.