The Tax Credits Up-rating Regulations 2010

Regulation 3

SCHEDULE

This schedule has no associated Explanatory Memorandum

Table substituted in Schedule 2 to the Entitlement Regulations

Relevant element of working tax creditMaximum annual rate

1. Basic element

£1,920

2. Disability element

£2,570

3. 30 hour element

£790

4. Second adult element

£1,890

5. Lone parent element

£1,890

6. Severe disability element

£1,095

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

£1,320

(b)

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

£1,965