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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Entitlement: WTC entitlement - Qualifying remunerative work: Carers

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(2)(b)

If a person is employed by

  • a health authority
  • a local authority
  • a charitable or voluntary organisation

and the only income they receive from that employment is covered by the Rent a Room scheme, they should not be treated as being in qualifying remunerative work.

Note: It is largely respite carers who look after people for a short time to give other carers a break, who are likely to be within the Rent a Room scheme.