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

Maximum rates of elements of working tax credit U.K.

20.—(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 [F1 80 per cent.] of the maxima specified in paragraph (3).

(3) The maxima are—

(a) [F2 £175] per week, where the [F3 claimant or, in the case of a joint claim, at least one of the claimants, is responsible for] only one child in respect of whom relevant child care charges are paid; and

(b) [F4 £300] per week where the [F3 claimant or, in the case of a joint claim, at least one of the claimants, is responsible for] more than one child in respect of whom relevant child care charges are paid.

Textual Amendments

F1 Words in reg. 20(2) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2006 (S.I. 2006/963), regs. 1(1), 3(1)

F2 Sum in reg. 20(3)(a) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2005 (S.I. 2005/681), regs. 1(1), 3(1)(a)

F3 Words in reg. 20(3) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 16

F4 Sum in reg. 20(3)(b) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Tax Credits Up-rating Regulations 2005 (S.I. 2005/681), regs. 1(1), 3(1)(b)