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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement: Second adult element

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 3(1)(b), Reg. 9(1) & Reg.11

The second adult element is an additional element which is included in a joint claim where the claimant or partner qualify for the basic element.

There are two circumstances where the second adult element is not included. These are:

  • if one claimant is serving a custodial sentence of more than 12 months and neither claimant has responsibility for a child or qualifying young person. In this case, once the claimant is released the couple become eligible for the second adult element and can notify us of the release from prison as a change of circumstances.
  • If neither claimant is responsible for a child or qualifying young person and one member of that couple is subject to immigration control under section 115(9) of the Immigration and Asylum Act 1999(1). However this does not apply where the claimant subject to immigration control is a national of Turkey or Croatia.

Where the 50+ element is included, the second adult element is received where at least one of the claimants:

  • is responsible for a child or qualifying young person, or
  • qualifies for the disability element, or
  • works 30 hours or more

Note: The 50+ element ceased 6th April 2012