The Tax Credits Up-rating Regulations 2005

Regulation 3

SCHEDULETable substituted in Schedule 2 to the Entitlement Regulations

Relevant element of working tax creditMaximum annual rate

1.  Basic element

£1,620

2.  Disability element

£2,165

3.  30 hour element

£660

4.  Second adult element

£1,595

5.  Lone parent element

£1,595

6.  Severe disability element

£920

7.  50 plus element—

(a)in the case of a person who normally undertakes qualifying remunerative work for at least 16 hours, but less than 30 hours, per week

£1,110

(b)in the case of a person who normally undertakes qualifying remunerative work for at least 30 hours per week

£1,660