TCTM02313 - Entitlement: WTC entitlement: 30 hour element

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 3(1)(a), Reg. 4(1) second condition (a)(i), & Reg. 10

An additional element which is included for a person in qualifying remunerative work for at least 30 hours per week. One element per couple, in the case of a joint claim.

A couple will also receive this element if:

  • at least one of them is responsible for one or more children or young people, and
  • the aggregate number of hours for which the couple are in qualifying remunerative work is at least 30 hours per week, and
  • at least one member of the couple is aged at least 16 and in qualifying remunerative work for a minimum of 16 hours per week.

Note

Where a person is either a furloughed or flexibly-furloughed employee under CJRS or a coronavirus impacted worker, the 30 hour element condition is only satisfied where the person;

  • was normally working 30 hours or more immediately before the date on which the person became a furloughed or flexibly-furloughed employee or a coronavirus impacted person, or
  • started to normally work 30 hours or more after that date

Example 1:

The claimant normally worked 25 hours per week immediately before she became a furloughed employee under CJRS. Whilst on furlough the claimant started working 15 hours per week for another employer. The claimant will still be treated as working 25 hours per week, however she cannot add these hours to the 15 she is now working in order to satisfy the 30 hour element condition.

Example 2:

The claimant normally worked 25 hours per week immediately before she became a furloughed employee under CJRS and is therefore treated as working 25 hours per week during this period. Whilst on furlough the claimant started working 15 hours per week for a second employer. In addition, she also returned to work for her original employer as a flexibly-furloughed employee working 15 of her normal 25 hours per week. The claimant can add the 15 flexibly-furloughed hours worked for her original employer, to the 15 hours she is working for the new employer in order to satisfy the 30 hour element condition of WTC.