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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement: 50 plus element

Note: The 50+ element ceased 6th April 2012

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 3(1)(f), Reg. 3(3)(c) & Reg. 18

The 50 plus element is an additional element which is included for a continuous period of no longer than twelve months. It can also be received for any periods which when added together, form more than twelve months but only where the gap between any two consecutive periods is less than 26 weeks.

It is included for each person aged 50 or over who is returning to work after receiving certain benefits for at least the previous six months. It can also be for any consecutive periods which when added together amount to at least six months but only when the last of these periods end immediately before they start qualifying remunerative work.

If both members of a couple satisfy the conditions of entitlement for the 50 plus element, the award will include two such elements. TCTM02700