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

  1. Introductory Text

  2. PART 1 GENERAL

    1. 1. Citation, commencement and effect

    2. 2. Interpretation

    3. 3. Other elements of working tax credit

  3. PART 2 CONDITIONS OF ENTITLEMENT

    1. Basic element

      1. 4.Entitlement to basic element of Working Tax Credit: qualifying remunerative work

      2. 5.Time off in connection with childbirth , parental bereavement or adoption

      3. 5A.Time off in connection with childbirth and placement for adoption: further provisions

      4. 6.Periods of illness , incapacity for work or limited capability for work

      5. 7. Term time and other seasonal workers

      6. 7A.Strike periods

      7. 7B.Persons suspended from work

      8. 7C.Pay in lieu of notice

      9. 7D.Ceasing to undertake work or working for less than 16, 24 or 30 hours per week

      10. 7E.Alteration in hours worked due to coronavirus

      11. 8. Gaps between jobs

    2. Disability element

      1. 9. Disability element and workers who are to be treated as at a disadvantage in getting a job

      2. 9A.Initial claims

      3. 9B.Training for work etc.

    3. 30 hour element

      1. 10. 30 hour element

    4. Second adult element

      1. 11. Second adult element

    5. Lone parent element

      1. 12. Lone parent element

    6. Child care element

      1. 13.Entitlement to child care element of working tax credit

      2. 14.(1) Subject to paragraph (1A), for the purposes of section...

      3. 15. Calculation of relevant child care charges

      4. 16. Change of circumstances

    7. Severe disability element

      1. 17. Severe disability element

    8. 50 plus element

      1. 18. 50 plus element

    9. Death of a child or qualifying young person for whom the claimant is responsible

      1. 19. Entitlement after death of a child or qualifying young person for whom the claimant is responsible

  4. PART 3 MAXIMUM RATE

    1. 20. Maximum rates of elements of working tax credit

  5. Signature

    1. SCHEDULE 1

      DISABILITY WHICH PUTS A PERSON AT A DISADVANTAGE IN GETTING A JOB

      1. PART 1

        1. 1.When standing he cannot keep his balance unless he continually...

        2. 2.Using any crutches, walking frame, walking stick, prosthesis or similar...

        3. 3.He can use neither of his hands behind his back...

        4. 4.He can extend neither of his arms in front of...

        5. 5.He can put neither of his hands up to his...

        6. 6.Due to lack of manual dexterity he cannot, with one...

        7. 7.He is not able to use his hands or arms...

        8. 8.He can turn neither of his hands sideways through 180...

        9. 9.He is certified as severely sight impaired or blind by...

        10. 10.He cannot see to read 16 point print at a...

        11. 11.He cannot hear a telephone ring when he is in...

        12. 12.In a quiet room he has difficulty in hearing what...

        13. 13.People who know him well have difficulty in understanding what...

        14. 14.When a person he knows well speaks to him, he...

        15. 15.At least once a year during waking hours he is...

        16. 16.He has a mental illness for which he receives regular...

        17. 17.Due to mental disability he is often confused or forgetful....

        18. 18.He cannot do the simplest addition and subtraction.

        19. 19.Due to mental disability he strikes people or damages property...

        20. 20.He cannot normally sustain an 8 hour working day or...

      2. PART 2

        1. 21.As a result of an illness or accident he is...

    2. SCHEDULE 2

      MAXIMUM RATES OF THE ELEMENTS OF A WORKING TAX CREDIT

  7. Explanatory Note