Entitlement: WTC entitlement - Qualifying remunerative work
Social security benefits
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(4)
Social security benefits are not payments for the purposes of satisfying the remunerative work condition.
A person receives carer’s allowance for looking after someone with a disability. The carer’s allowance payments they receive are not payments for the purposes of satisfying the remunerative work conditions, so the person cannot be treated as being in qualifying remunerative work.