PART 3 MAXIMUM RATE
Maximum rates of elements of working tax credit20
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—