Commentary

E2.224 Maximum rate of elements of working tax credit

Personal and employment tax

E2.224 Maximum rate of elements of working tax credit

E2.224 Maximum rate of elements of working tax credit

The basic element is available to everyone who is entitled to working tax credit. In the case of a joint claim, only one basic element is paid per couple1. A higher level of working tax credit is payable if the claimant qualifies for, for example, the disability element, 30–hour element, lone parent element etc.

For details of the current rates of working tax credits payable see T6.200.

Note that new claims for tax credits are not possible and the Universal Credit must be applied for instead. Changes in

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