This guidance note set out the amounts of the various elements and thresholds of working tax credit and child tax credit. Note that tax credits ceased on 5 April 2025. New claims for tax credits are not possible. Existing claimants have migrated to the universal credit system. See HMRC guidance ‘Tax credits ended on 5 April 2025 and the Universal credit guidance note.

The 2024/25 rates of tax credits and relevant thresholds for computing an award are shown below.