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Working Tax Credit

Working Tax Credit (WTC) is for families and single people who are employed or self-employed (either on their own or in a business partnership). It is made up of several elements including: Basic payment; Lone parent; Couples; and Disability

From April 2012, the basic ‘family’ element of WTC will not be protected, which means people will get less tax credits.

You cannot receive Working Tax Credit if you are not working. It is administered by HM Revenue and Customs.

If you have children or are responsible for children you may be able to claim Child Tax Credit.

Who can claim Working Tax Credit (WCT)?

You could get Working Tax Credit if:

  • you get paid for the work you do (or expect to)
  • your income is below a certain level
  • you have a disability
  • you’re aged 16 or over and you work at least 16 hours per week
  • you're aged 25 or over, single without children, and work for over 30 hours per week
  • you are a lone parent and work 16 hours per week
  • you are a family (a couple with dependent children) who has worked 24 hours or more a week.  in order to be eligible for WTC the 24 hours can be based on both partners in a relationship working, but one of them must be working for at least 16 hours per week.

This new 24 hour rule does not apply if:

  • one member of the couple is ‘disabled’ (is entitled to the ‘disability element’ such as a sickness or disability benefit)
  • the worker is over 60
  • the other partner is in hospital or prison
  • if one of you is entitled to Carers Allowance

The basic amount of Working Tax Credit is based on your circumstances and income.

What's changed?

From April 2012, you will no longer be able to claim Working Tax Credits if:

  • you are aged over 50 and starting work
  • been on certain benefits for six months

A family (an adult or couple with dependent children) must now work 24 hours or more per week. The 24 hours can be based on both partners in a relationship working, but one of them must be working for at least 16 hours. Before April 2012 a couple only had to work 16 hours between them.

How do I claim?

An application form can be requested from HM Revenue and Customs by calling 0345 300 3900. You can’t make a claim online.