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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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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.