Working tax credit
The working tax credit provides guaranteed income from full-time work for those aged 25 or over without children or a disability of £183 per week per couple and £154 for single people. In most cases it will be paid via your employer.
The amount paid depends initially on the claimant's current personal and family circumstances and income in the previous tax year. The amount can change if the claimant's income or circumstances change. Refer to the working tax credit rates for more information.
The following groups may qualify for additional elements:
- couples
- lone parents
- those working over 30 hours a week
- disabled workers
- people aged 50 or over returning to work after a period of benefits.
Are you eligible?
Working tax credit is for people who are employed or self-employed (either on their own or in a partnership), who
- usually work 16 hours or more a week
- are paid for that work, and
- expect to work for at least 4 weeks.
and who are
- aged 16 or over and responsible for at least one child, or
- aged 16 or over and disabled, or
- aged 25 or over and usually work at least 30 hours a week.
In addition, to qualify for tax credits you must be aged 16 or over and usually live in the United Kingdom. You may also qualify if you do not live in the UK but you are:
- a citizen of another country in the European Economic Area (EEA) and you work in the United Kingdom, or
- a crown servant posted overseas, or
- a citizen of a country in the European Economic Area (including the UK) living abroad and you receive a UK state pension or contributions-based jobseeker's allowance.
To discover whether you qualify for tax credits, complete the questionnaire at the HM Revenue & Customs tax credits web site.
This page was last reviewed on 03 April 2006. The information may not reflect changes in legislation made after this date.
This is only a guide to your tax position and should not be relied on in place of professional accounting or tax advice. Any calculated figures are illustrative and are based on the data you provided.