PART 1U.K. GENERAL

Other elements of working tax creditU.K.

3.—(1) For the purposes of determining the maximum rate of working tax credit, in addition to the basic element and the disability element M1, the following elements are prescribed—

(a)a 30 hour element;

(b)a second adult element;

(c)a lone parent element;

(d)a child care element;

(e)a severe disability element; and

(f)a 50 plus element.

(2) It is a condition of entitlement to the other elements of working tax credit that the person making the claim for working tax credit is entitled to the basic element.

(3) If the claim for working tax credit is a joint claim, and both members of the couple satisfy the conditions of entitlement for—

(a)the disability element,

(b)the severe disability element, or

(c)the 50 plus element,

the award must include two such elements.

Marginal Citations

M1Subsections (2) and (3) of section 11 of the Act provide that working tax credit shall include the basic element and the disability element, whilst subsection (5) provides for the possibility of including other elements.