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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Overview and Purpose: The purpose of Working Tax Credit (WTC)

The WTC provides in-work support for low income people, with or without children. It extends eligibility to in-work support to people aged 25 and over without children or a disability. It contains a childcare element in recognition of extra costs faced by working parents with childcare needs. The childcare element is paid directly to the main carer of the children and entitlement to the childcare element is extended to include childcare by an approved home carer providing care in the child’s own home.