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

Second adult element

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

(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.

Sub-paragraph (c) is subject to the following qualification.

(2) Paragraph (1)(c) does not apply if at least one of the claimants—

(i)is responsible for a child or a qualifying young person; or

(ii)satisfies regulation 9(1).