Working Tax Credit

Published
2010- 11
Annual Rates £
2010 - 11
Annual Rates £
Basic element £1,920.00 £1,920.00
Second adult and Lone Parent elements £1,890.00 £1,950.00
30 hour element £790.00 £790.00
Disability element £2,570.00 £2,650.00
Severe disability element £1,095.00 £1,130.00
50 plus return to work payment, 16-29 hours ** £1,320.00 £1,365.00
50 plus return to work payment, 30+ hours ** £1,965.00 £2,030.00
Childcare element

- maximum eligible cost (2 or more children) £300.00 £300.00
- maximum eligible cost for 1 child £175.00 £175.00
- percent of eligible costs covered 80% 70%

Notes

* Apart from those mentioned in the footnote below, the elements for which claimants are eligible can be added together to arrive at the maximum amount of tax credit available.

** These elements are mutually exclusive. Where an individual works enough hours to qualify for the 50 plus return to work payment (30+ hours), they cannot also qualify for the 50 plus return to work payment (16-29 hours).