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

30 hour element U.K.

30 hour element U.K.

10.—(1) The determination of the maximum rate must include a 30 hour element if the claimant, or in the case of a joint claim, at least one of the claimants, is engaged in qualifying remunerative work for at least 30 hours per week [F1 , except where paragraph (4) applies].

(2) The determination of the maximum rate must also include the 30 hour element if—

(a) the claim is a joint claim,

(b) at least one of the claimants is responsible for one or more children or qualifying young people,

(c) the aggregate number of hours for which the couple engage in qualifying remunerative work is at least 30 hours per week, and

(d) at least one member of the couple engages in qualifying remunerative work for at least 16 hours per week.

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3 (4) This paragraph applies where—

(a) the claimant or, where it is a joint claim, one of the claimants is, or both of the claimants are, impacted by coronavirus;

(b) during the period of the Coronavirus Job Retention Scheme, the claimant undertakes work for no more than 29 hours per week; and

(c) immediately before the date on which the claimant became impacted, the maximum rate did not include a 30 hours element.

(5) In this regulation a person is impacted by coronavirus if that person is—

(a) a furloughed employee under the Coronavirus Job Retention Scheme; or

(b) a coronavirus-impacted worker.]

Textual Amendments

F1 Words in reg. 10(1) inserted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 2(6)(a)

F2 Reg. 10(3) omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(2), 2(14)

F3 Reg. 10(4)(5) inserted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 2(6)(b)