Regulation 3
Table substituted in Schedule 2 to the Entitlement Regulations
| Relevant element of working tax credit | Maximum annual rate |
|---|---|
| 1. Basic element | £1,890 |
| 2. Disability element | £2,530 |
| 3. 30 hour element | £775 |
| 4. Second adult element | £1,860 |
| 5. Lone parent element | £1,860 |
| 6. Severe disability element | £1,075 |
| 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; and | £1,300 |
| (b) in the case of a person who normally undertakes qualifying remunerative work for at least 30 hours per week | £1,935 |