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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC - 50 plus: Basic and Higher rates

Note: The 50+ element ceased 6th April 2012

Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002, Reg. 20(1)(g)

The 50+ element is payable at two rates

  1. A basic rate for those working 16-29 hours

  2. A higher rate for those working 30 hours or more.

For those who work 30 hours or more the 30-hour element TCTM02310 is payable as well as the 50+ element(s).

  • The 50 plus elements are mutually exclusive: where an individual works enough hours to qualify for the 50 plus element (30+ hours a week), he or she cannot also receive the 50 plus element (16 - 29 hours a week).