Collection

Personal tax credits statistics

This section contains summary statistics about individuals and households claiming Working Tax Credits and/or Child Tax Credits.

The publications include numbers benefiting from individual elements such as childcare and disability, average entitlements, and income band breakdowns. There are also publications on tax credits take-up rates, rates of error and fraud, and children in low income families.

Contents

  1. About personal tax credits
  2. Older and related statistics
  3. Feedback
  4. Bespoke analysis
  5. Provisional awards vs finalised awards
  6. National Statistics
  7. Other official statistics

About personal tax credits

Child Tax Credit (CTC) and Working Tax Credit (WTC) replaced Working Families’ Tax Credit, Disabled Person’s Tax Credit and Children’s Tax Credit in April 2003.

Tax credits are based on household circumstances and can be claimed jointly by members of a couple, or by singles. Entitlement is based on factors such as age, income, hours worked, number and age of children, childcare costs and disabilities.

Working Tax Credit

Provides in-work support for people on low incomes, with or without children. It is available for in-work support to people who are aged at least 16 and either:

  • are single, work 16 or more hours a week and are responsible for a child or young person
  • are in a couple responsible for a child or young person where their combined weekly working hours are at least 24, with one parent working at least 16 hours
  • work 16 or more hours a week and are receiving or have recently received a qualifying sickness or disability related benefit and have a disability that puts them at a disadvantage of getting a job
  • work 16 or more hours a week and are aged 60 or over

Otherwise, it is available for people who are aged 25 and over who work 30 hours a week or more.

Child Tax Credit

Provides income-related support for children and qualifying young people aged 16-19 who are in full time, non-advanced education or approved training into a single tax credit, payable to the main carer. Families can claim CTC whether or not the adults are in work.

Statistics from previous years

Published statistics from previous years are available on the National Archives website and can be accessed using the following links:

Income Tax, National Insurance contributions, tax credits and Child Benefit Statistics for European Economic Area nationals

This statistical release provides various estimates of Income Tax, National Insurance contributions (NICs), tax credits and Child Benefit paid by and to European Economic Area (EEA) nationals.

Child poverty statistics

Child poverty statistics (national indicator 116) (now Children in low-income families local measure)

Pre-2011 statistics are available from the National Archives using the following link:

Statistics for Working Families’ and Disabled Person’s Tax Credit

These are available from the national archives website using the links below:

Feedback

HMRC is committed to improving the official statistics they publish. We want to encourage and promote user engagement, so we can improve the statistical outputs. HMRC would welcome any views you have by email to benefitsandcredits.analysis@hmrc.gov.uk . We will undertake to review user comments on a quarterly basis and use this information to influence the development of our official statistics. HMRC will summarise and publish user comments at regular intervals.

Bespoke analysis

Bespoke analysis of tax credits data is possible although there may be a charge depending on the level of complexity and the resources required to produce. If you would like to discuss your requirements, to comment on the current publications, or for further information about the tax credits statistics please contact us.

Provisional awards vs finalised awards

It is important to note that finalised awards statistics are not a revision of the provisional awards statistics:

  • The provisional awards publication provides estimates of the size and composition of the tax credits population based on a 10% sample taken at a snapshot date in early April and December each year. It reflects the most recent circumstances reported by families at the time of the snapshot.

  • The finalised awards publication is based on a full retrospective view of each tax credits claim in a given financial year and provides statistics on the average caseload position over the full year. The statistics are therefore not available until after the finalisation process and are published around 12 months after the end of the entitlement year in question.

Please see either publication for more details.

Generally, the finalised awards publication is more useful to those looking for the final end-of-year position and also provides details of total and average entitlements whereas the provisional awards publication gives the most up-to-date picture but may not align exactly with the finalised data.

National Statistics

Other Official Statistics

Published 9 July 2013
Last updated 31 January 2019 + show all updates
  1. The background information on personal tax credits has been updated. Older publications have been archived.
  2. Added the Official Statistics publication "Child Benefit, Child Tax Credit (CTC) and Working Tax Credit (WTC) take-up rates 2016 to 2017".
  3. The document 'Personal tax credits: Children in low-income families local measure: 2016 snapshot as at 31 August 2016' has been added to the "Official statistics: Other" collection.
  4. The document Personal tax credits: finalised award statistics - small area data (LSOA and Data Zone) 2016 to 2017' has been added to the "Official statistics: National" collection.
  5. The document 'Child Tax Credit and Universal Credit claimants: statistics related to the policy to provide support for a maximum of two children, April 2018' has been added to the Official Statistics collection.
  6. An update of the Children in low-incomes families series (2015)
  7. Update to the Child Benefit, Child Tax Credit and Working Tax Credit Take-up rates publication
  8. Addition to the collection: Personal tax credits: finalised award statistics - small area data (LSOA and Data Zone) 2015 to 2016
  9. Added Personal tax credits: Finalised award statistics - geographical statistics 2015 to 2016
  10. Added Child and Working Tax Credits annual error and fraud statistics 2015 to 2016, Child and Working Tax Credits statistics: finalised annual awards - 2015 to 2016, and Child and Working Tax Credits statistics: finalised annual awards, supplement on payments - 2015 to 2016
  11. Added Child Benefit, Child Tax Credit and Working Tax Credit take-up rates 2014 to 2015
  12. New Tax Credits statistics for 2014 to 2015 added
  13. Added Child Benefit, Child Tax Credit and Working Tax Credit take-up rates 2013 to 2014
  14. latest publication added
  15. 2013-14 Child and Working Tax Credits Error and Fraud statistics added to collection
  16. Added Child and Working Tax Credits statistics for 2013 to 2014.
  17. Take-up statistics for 2012/13 have been added and a number of previous publications have been amended.
  18. This pasge has been updated with new Children in low-income families local measure statistics.
  19. LSOA and Data Zone finalised statistics have been added for 2012/13.
  20. Finalised Tax Credits National Statistics have been added for the tax year 2012 to 2013.
  21. A link to older versions Personal Tax Credits statistics and to Child Poverty statistics specifically have been added.
  22. Added more statistics.
  23. Added the document Child and Working Tax Credits Statistics: Provisional Awards - December 2013 to the collection. Added the document Child and Working Tax Credits Statistics: Provisional Awards Geographical Analyses - December 2013 to the collection.
  24. First published.