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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: Employment Zone programme

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg 2(1) & Reg. 4(2)(f)

A person participating in an Employment Zone programme who is in receipt of no payments under that programme, other than a discretionary payment disregarded in the calculation of a claimant’s income for the purposes of WTC or training premiums, is not in qualifying remunerative work.