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HMRC internal manual

Tax Credits Technical Manual

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.