Page contents
Child Tax Credit
Working Tax Credit
Common features
Capital and income rules
More information, calculating ....
| | 2009/10
£ | 2010/11
£ |
|---|
| Baby element | 545 | 545 |
| Child element | 2,235 | 2,300 |
| Disabled child element | 2,670 | 2,715 |
| Severely disabled child element | 1,075 | 1,095 |
| Family element | 545 | 545 |
| | 2008/9
£ | 2009/10
£ |
|---|
| Couple/lone parent element | 1,860 | 1,890 |
| 30/16 hours element | 775 | 790 |
| Disability element | 2,530 | 2,570 |
| Severe disability element (adult) | 1,075 | 1,095 |
| 50+ return to work element: | | |
| 16-29 hours | 1,300 | 1,320 |
| 30+ hours | 1,935 | 1,965 |
| Childcare element: (weekly) | | |
| 1 child - 80% of costs up to a maximum of | £175 per week | £175 per week |
| 2+ children - 80% of costs up to a maximum of | £300 per week | £300 per week |
| Basic element | 1,890 | 1,920 |
| | 2008/9
£ | 2009/10
£ |
|---|
| - first withdrawal rate | 39% | 39% |
| Second income threshold | 50,000 | 50,000 |
| - second withdrawal rate | 6.67% (1 in 15) | 6.67% (1 in 15) |
| First threshold for those entitled to Child Tax Credit only | 16,040 | 16,190 |
| Income disregard | 25,000 | 25,000 |
| First income threshold | 6,420 | 6,420 |
Capital
There are no capital limits for Child Tax Credit and Working Tax Credit. Actual income from capital is taken into account.
Income
The general rule is that income is taken into account if it is taxable and disregarded if it is not. Gross annual income (before tax and National Insurance) is taken into account. The rules about income are complicated - seek advice.
For further information and useful links about Tax Credits, see the following:
Tax Credits portal
How Tax Credits effect other benefit rates
Online and other benefit calculators
How to calculate some benefits, and 'at a glance guides' (Tax Credits, Pension Credit)
« Back to Benefit rates