Working Tax Credit
1. Overview
You could get Working Tax Credit if:
- you’re aged 16 or over
- you work a certain number of hours a week
- you get paid for the work you do (or expect to)
- your income is below a certain level
The basic amount of Working Tax Credit is up to £1,940 a year - you could get more (or less) depending on your circumstances and income.
Use the tax credits calculator to work out how much you could get.
You can apply for Working Tax Credit even if you don’t have children or you’re on leave or about to start a new job.
2. What you'll get
You get a basic amount and extra (known as ‘elements’) on top of this.
How much you get depends on things like your circumstances and income.
The basic amount is up to £1,940 a year.
| Element | Amount |
|---|---|
| You’re a couple applying together | Up to £1,990 a year |
| You’re a single parent | Up to £1,990 a year |
| You work at least 30 hours week | Up to £800 a year |
| You have a disability | Up to £2,935 a year |
| You have a severe disability | Up to £1,255 a year (on top of the disability payment) |
| You pay for approved childcare | Up to £122.50 (1 child) or £210 (2 or more children) a week |
Use the tax credits calculator to work out how much you could get.
How you’re paid
Money is paid directly into your bank or building society account, every week or 4 weeks.
You must choose one account if you’re a couple.
Usually, you’re paid from the date of your claim up to the end of the tax year (5 April).
If your circumstances change
Your tax credits can go up or down if your family or work life change - you must report these changes to the Tax Credit Office. For example, you start a new job or you’re laid off work.
3. Eligibility
Eligibility depends on your age and how many hours of paid work you do a week. Your income and circumstances will also affect how much you get.
Use the tax credits questionnaire to check if you qualify.
Your age
You must be 16 or over to qualify.
Hours you work
You must work a certain number of hours a week to qualify.
| Circumstance | Hours a week |
|---|---|
| 25 to 59 | At least 30 hours |
| 60 or over | At least 16 hours |
| Disabled | At least 16 hours |
| Single with 1 or more children | At least 16 hours |
| Couple with 1 or more children | Usually, at least 24 hours* (with 1 of you working at least 16 hours) |
*There are exceptions to the 24 hour rule. Use the tax credits calculator to check if you work the right number of hours.
A child should be under 16 (or under 20 if they’re in approved education or training).
You can apply for Working Tax Credits if you’re on leave or about to start a new job in the next 7 days.
Your pay
The work must last at least 4 weeks and must be paid.
This can include payment in kind (eg farm produce for a farm labourer) or where you expect to be paid for the work.
Exceptions
Paid work does not include money paid:
- for a ‘Rent a Room’ scheme
- for work done while in prison
- as a grant for training or studying
- as a sports award
Your income
There’s no set limit for income because it depends on your circumstances (and those of your partner). For example, £18,000 for a couple without children or £13,100 for a single person without children - but it can be higher if you have children, pay for approved childcare or one of you is disabled.
Use the tax credits calculator to check if your income is too high for tax credits.
4. How to claim
Contact the Tax Credit Helpline for a claim form. It takes up to 2 weeks to arrive.
You don’t need a claim form if you're already claiming tax credits - call the helpline to update your claim.
Tax Credit Helpline
Telephone: 0345 300 3900
Textphone: 0345 300 3909
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges
When you call
You will be asked for:
- your National Insurance number (if you have one)
- your income for the last tax year
- details of any benefits you get
- details of any childcare payments
What you need to know
You can claim at any time of the year and up to 7 days before starting a new job.
You apply for Child and Working Tax Credits on the same claim form.
It can take up to 5 weeks to process a new claim.
You have to renew your claim once a year.
To support your claim, keep records of your income, bills, payslips, benefits, tax credits, childcare and your child's education. Keep records for the current tax year and at least 2 years before that.
5. Further information
Leave and gaps in your employment
You can get Working Tax Credits for periods when you don’t work. For example, you:
- go on maternity leave
- get sick pay
- are in between jobs
You’re entitled to the tax credits for a certain period of time providing you qualify.
If you don’t return to work at the end of the period contact the Tax Credit Office.
| Circumstance | Period you get tax credits for |
|---|---|
| You lose or leave your job | For 4 weeks |
| You’re on maternity leave | For the first 39 weeks of your leave |
| You’re on adoption leave | For the first 39 weeks of your leave |
| You’re on paternity leave | For the period of your ordinary paternity leave |
| You’re on additional paternity leave | Up to the equivalent 39th week of your partner's leave |
| You’re off sick | Up to 28 weeks |
| You're on strike | For the first 10 days |
| You're laid off work | For 4 weeks after you’re laid off or the lay off becomes indefinite |
| You're suspended from work - eg because of a complaint | Usually the period of suspension |
Qualifying rules
To qualify, you must:
- have been in paid work
- have worked the right number of hours before you go on leave or the gap happens
- have got Statutory Sick Pay or an equivalent benefit if you were on sick leave
You'll still qualify if you were self employed and you would have been eligible for Statutory Sick Pay or an equivalent benefit if you weren't self employed.
The equivalent benefits are National Insurance credits (incapacity for work element), Employment and Support Allowance or Income Support (incapacity for work element).