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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Entitlement: WTC - 50 plus element: Introduction

Note: The 50+ element ceased 6th April 2012

The 50 plus element applies, subject to certain conditions, to those who are returning to work on or after 6 April 2003 and are aged 50 or over on the date they return to work. The 50 plus element is payable for 12 months.

The 50+ element replaces the New Deal 50+ Employment Credit, which was administered originally by the Department for Education and Employment and latterly by the Department for Work and Pensions.