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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work: Customary or paid holidays term time workers

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 7(1) and (2)

Term time workers are usually members of the non-teaching staff of educational establishments and include:

  • Canteen staff
  • General domestics
  • Clerical staff (secretaries, clerks, librarians etc)
  • Laboratory workers
  • Nursing assistants
  • Art class models
  • School bus drivers

The above is not an exhaustive list, and other types of employers, such as the civil service also operate term-time working schemes.

A holiday period for teachers and pupils is not necessarily a holiday for members of the non-teaching staff. This period is normally a time when ancillary workers are not required to work and should be disregarded when calculating the weekly hours worked.

If the holiday pay or entitlement is not linked to specific days then the claimant should advise if he has:

  • Arranged to take a holiday at a particular time or
  • Considers any particular period to be a holiday

Such days (up to the maximum holiday entitlement in the claimant’s contract) should be treated as days of customary recognised holiday and disregarded.