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

Second adult elementU.K.

[F111.—(1) The determination of the maximum rate must include the second adult element if the claim is a joint claim.

  • This is subject to the following provisions of this regulation.

(2) The determination of the maximum rate shall not include the second adult element if—

(a)one of the claimants is aged 50 or over,

(b)the 50 plus element is payable, and

(c)neither of the claimants is engaged in qualifying remunerative work for at least 30 hours per week.

(3) But subsection (2) does not apply if at least one of the claimants—

(a)is responsible for a child or a qualifying young person, or

(b)satisfies regulation 9(1).

(4) The determination of the maximum rate shall also not include the second adult element if—

(a)neither claimant has responsibility for a child or qualifying young person, and

(b)one claimant is serving a custodial sentence of more than twelve months.]

Textual Amendments