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.
- About personal tax credits
- Older and related statistics
- Bespoke analysis
- Provisional awards vs finalised awards
- National Statistics
- 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:
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 email@example.com . 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 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.