This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tax Credits Manual

Eligibility - miscellaneous: Second adult element (Info)

In a joint claim, the second adult element of WTC is not payable if

  • neither customer works 30 hours or more weekly.

However, they are eligible to receive the second adult element of WTC if

  • the customer or partner is responsible for a child or young person


  • they satisfy the requirements for the disablement element.