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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Changes - miscellaneous (A-F): Age-related WTC eligibility (Info)

A customer must be over 25 years of age to be eligible for Working Tax Credit (WTC) if they

  • do not have any children

or

  • are not disabled.

Any changes to the date of birth that makes the customer less than 25 years of age may affect their eligibility to WTC.

However, if a young person reaches 16 years of age and has a child, the young person is entitled to make a claim for tax credits.

Note: The 50+ element was withdrawn on 6 April 2012. Award notices issued from 11 October 2011 showed a revised award for 2011-2012 but did not explain that the 50+ element stopped in April 2012.

A customer will be eligible to a 50+ Return to Work element if

  • they are 50 years of age or older
  • they have been in receipt of a qualifying benefit for six months or more

and

  • they are working 16 hours or more weekly.

The 50+ Return to Work element is removed whenever a change to the date of birth makes the customer younger than 50 years of age.

A customer who is 60 years of age or more will qualify for (WTC) from 6 April 2011 if they’re working 16 hours or more weekly.

When a customer is 60 years of age or older, they may be entitled to a Pension Credit (PC) payment. Any changes to the date of birth that makes the customer younger than 60 years of age may affect their eligibility to WTC.