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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Entitlement: WTC entitlement - Qualifying remunerative work: Partners making a joint claim - both working part-time

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

For couples with children the individual hours of each claimant can be added together when considering entitlement to WTC and the 30 hour premium, provided one claimant works at least 16 hours a week.

For WTC entitlement the couples hours will have to total at least 24 hours, with one claimant working at least 16 hours per week.

For entitlement to the 30 hour premium the couples hours will have to total at least 30 hours, with one claimant working at least 16 hours per week.

Examples:

  • A man works 20 hours in one job and 5 hours in another, his partner does not work as she is looking after their children. As both jobs relate to him they can be added together. As the total hours he works are 25 hours, the qualifying remunerative work condition for couples with children is satisfied.
  • A man works 16 hours per week and his partner works 8 hours a week. They are responsible for 2 children. The total hours worked by the couple are 24. Because at least 1 of the couple works 16 hours a week and the aggregate hours are 24 the remunerative work condition for couples with children is satisfied.
  • A man and his partner each work 15 hours a week. They have no dependent children, are aged under 60 and do not qualify for the disability element. Although the total hours they work are 30, the qualifying remunerative work condition is not satisfied as neither partner works individually for 30 hours.
  • A man works 20 hours and his partner 10 hours a week, the total hours worked by the couple are 30 hours. They have responsibility for a child. As at least one of the couple works for 16 hours, the qualifying remunerative work condition for couples with children is satisfied, so the hours they both work can also be added together to consider the additional 30 hour element. The 30 hour element would be payable in this example.