Guidance

HMRC Datalab datasets: Tax credits

Details of datasets held in the HMRC Datalab relating to the awarding of tax credits.

This dataset contains details on the awarding of tax credits for the financial years 2008/09 to 2013/14.

Tax credits dataset variables

Variable name Datalab name Description
APP_NO Application_id Application ID
DAYS Days_in_sub_period Number of days during the sub-period
inc_comb Effect_of_income_changes A flag to show how the income disregard affected entitlement.
fam Element_family The daily value of family and baby elements (where applicable)
rtw_value Element_50plus_amount The daily value of the 50 plus element (where applicable). The value will depend of whether the 16 or 30 hour element is received.
CCTC_AMT Element_daily_childcare_costs The daily value of eligible childcare costs (after applying the % of eligible costs covered)
with_30 Eligible_30hour A flag to indicate the household is eligible for the 30 hour element during the sub-period
rtw_sig Eligible_50plus A flag to indicate the household is eligible for the 50 plus element during the sub-period
wtc_coup Eligible_WTC_Couple A flag to indicate the household is eligible for the couple element of WTC during the sub-period
wtc_lp Eligible_WTC_LoneParent A flag to indicate the household is eligible for the lone parent element of WTC during the sub-period
wtc_elig Eligible_WTC A flag to indicate the household is eligible for the basic element of WTC during the sub-period
with_baby Eligible_baby A flag to indicate the household is eligible for the baby element during the sub-period
mod_daily Entitlement_daily_All Daily Tax Credit entitlement (after tapering)
mod_daily_py Entitlement_daily_All_alt Daily Tax Credit entitlement (tapered using 2008 to 2009 income only)
mod_ctc_daily Entitlement_daily_CTC Daily Child Tax Credit entitlement (after tapering)
mod_wtc_daily Entitlement_daily_WTC Daily Working Tax Credit entitlement including childcare (after tapering)
scot_parlcon Geog_Scottish_Parliament Scottish Parliament
PARLCON_CODE Geog_constituency Parliamentary constituency
la_code Geog_local_authority Local Authority
GOR_CODE Geog_region Government Office Region
CY1_INC_AMT Household_Income_200809 Household Income during 2008 to 2009
CY_INC_AMT Household_Income_200910 Household Income during 2009 to 2010
cy_inc_amt_rev Household_income_200910_alt Household Income during 2009 to 2010 (after adjusting for zeros)
fam_type Household_type Household composition during the sub-period
is_jsa_sig ISJSA_in_Household A flag to indicate that an adult in the household is claiming IS/JSA
tapered Income_taper_flag A flag to indicate that entitlement has been tapered.
thresh Income_threshold The daily income threshold after which tapering will occur during the sub-period. The level of the threshold will depend on whether the household is eligible for WTC or not.
der_inc_amt Income_used_to_taper_award Income used to taper award, after taking account of income disregard
CHILDREN Nmbr_children The number of children in the household during the sub-period
DIS_CHILD Nmbr_disabled_children The number of disabled children in the household during the sub-period
disworks Nmbr_disabled_workers The number of disabled workers in the household during the sub-period
adults_fin Nmbr_of_adults The number of adults in the household
sev_dis_a Nmbr_severely_disabled_adults The number of severely disabled adults in the household during the sub-period
SEV_DIS_C Nmbr_severely_disabled_children The number of severely disabled children in the household during the sub-period
start_date Subperiod_start_date The date on which the sub-period starts
ANNUAL_ENT_AMT Annual_Entitlement Total Tax Credit entitlement during the year (after tapering)
ESP_ENT_AMT Subperiod_Entitlement Total Tax Credit entitlement during the sub-period (after tapering)
maxaward Untapered_entitlement Daily Tax Credit entitlement (before tapering)
ccarebene childcare_benefit The additional entitlement received as a result of claiming for childcare cost
profile profile Families are categorised based on the Tax Credits they are receiving and their income level.
wt Weight Household weight (set to 1)
wt_days Weight_days Weight based on days in sub-period. Used to calculate daily averages.
wt_geog Weight_geog Household weight for geographical analysis.
wt_geog_days Weight_geog_days Weight based on days in sub-period for geographical analysis. Used to calculate daily averages.

The HMRC Datalab

The HMRC Datalab allows approved researchers to access de-identified HMRC data in a government accredited secure environment.

Read more about the HMRC Datalab.

Published 14 November 2014
Last updated 5 June 2018 + show all updates
  1. Updated years of data availability.
  2. First published.