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.