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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work: Meal or refreshment breaks

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

Treat a person as working during any period allowed by the employer for a meal or refreshment break, provided that the person is or expects to be paid for that time.


  • A woman’s contract of employment states that she works 13.5 hours a week and is paid for three lunch breaks of an hour each. The work is qualifying remunerative work because the person is paid for 16.5 hours each week under her contract of employment.