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, F2...

(b)satisfies regulation 9(1)[F3, or

(c)satisfies paragraph (d) of the second condition in regulation 4(1) and is in receipt of the 50 plus element].

[F4(4) The determination of the maximum rate shall also not include the second adult element if neither claimant has responsibility for a child or qualifying young person, and

(a)one claimant is serving a custodial sentence of more than twelve months, or

(b)one claimant is subject to immigration control within the meaning of [F5section 115(9)] of the Immigration and Asylum Act 1999.]

[F6(5) Paragraph (4)(b) does not apply where the claimant subject to immigration control is a person to whom Case 4 of regulation 3(1) of the Tax Credits (Immigration) Regulations 2003 applies.]]

Textual Amendments