Working Tax Credit is money provided to boost the income of working people that are on a low income, and that work a certain amount of hours per week.
You can only get Working Tax Credit in the following situations:
You are getting tax credits (Working Tax Credit or Child Tax Credit) at present, unless you claim Universal Credit, or
You are getting a Severe Disability Premium.
You and/or your partner must work full time, though this means a different number of hours per week for different people:
Unless you satisfy any of the special conditions below, you will need to be over 25 years old and will need to work at least 30 hours per week,
If you are single and are responsible for a child or qualifying young person, you will need to be over 16 years old and will need to work at least 16 hours per week.
If you live with a partner who gets ESA, PIP, DLA or Attendance Allowance and you are responsible for a child or qualifying young person you will need to be over 16 years old and will need to work at least 16 hours per week
If you live with a partner who gets Carer’s Allowance or who is in hospital or in prison, and you are responsible for a child or qualifying young person, you will need to be over 16 years old and will need to work at least 16 hours per week
If you have a disability which means you can get a disability element, you will need to be over 16 years old and will need to work at least 16 hours per week
If you are over 60 years old you will have to work at least 16 hours per week.
If your hours are not the same every week or you need help to calculate how many hours you work, see our Working Hours for Benefits page.
If you are self-employed
Some self-employed people are not eligible for Working Tax Credit. To qualify, your self-employed work must aim to make a profit. It must also be commercial, regular and organised.
This means you may not qualify if you do not:
make a profit or have clear plans to make one
keep business records, such as receipts and invoices
follow any regulations that apply to your work, for example having the right licence or insurance
If the average hourly profit from your self-employed work is less than the National Minimum Wage, HM Revenue and Customs may ask you to provide:
your business plan - find out how to write a business plan
details of the day to day running of your business
evidence that you have promoted your business - such as advertisements or flyers
The work must last at least 4 weeks (or you must expect it to last 4 weeks) and must be paid.
This can include payment in kind (for example farm produce for a farm labourer) or where you expect to be paid for the work.
Paid work does not include money paid:
for a Rent a Room Scheme (less than £7,500 or £3,750 for joint owners)
for work done while in prison
as a grant for training or studying
as a sports award
There is 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.
What you will 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 £3,040 a year.
You are a couple applying together - Up to £2,045 a year
You are a single parent - Up to £2,045 a year
You work at least 30 hours a week - Up to £825 a year
You have a disability - Up to £3,220 a year
You have a severe disability - Up to £1,390 a year (usually 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
How you are paid
See How & when Benefits are paid
If your circumstances change
Your tax credits can go up or down if your family or work life change if you start a new job, you’re laid off work or your partner dies.
You must report these changes to HM Revenue and Customs.