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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Entitlement: WTC - 50 plus: When the 2nd adult element is payable

Note: The 50+ element ceased 6th April 2012

Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002, Reg. 11

The second adult element TCTM02314 is not payable in joint claims where the 50+ element is payable unless at least one of the claimants:

  1. Works 30 hours or more, or
  2. Is responsible for a child or young person, or
  3. Qualifies for the disability element of Working Tax Credit