The Child Benefit and Tax Credits Up-rating Order 2015

Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

4.  The table in Schedule 2 (maximum rates of the elements of a working tax credit) to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(1) is amended as follows—

(a)in item 1 (basic element), in the second column, for “£1,940” substitute “£1,960”;

(b)in item 3 (30 hour element), in the second column, for “£800” substitute “£810”;

(c)in item 4 (second adult element), in the second column, for “£1,990” substitute “£2,010”;

(d)in item 5 (lone parent element), in the second column, for “£1,990” substitute “£2,010”.

(1)

S.I. 2002/2005; the last relevant amending instrument is S.I. 2014/384.