TCTM02845 - Entitlement: Tax credits and European Law: Social advantages and Working Tax Credit (WTC)

Regulation (EU) 492/2011 - Article 7

Unlike Child Tax Credit (CTC), Child Benefit (ChB) and Guardian’s Allowance (GA), Working Tax Credit (WTC) is a ‘social advantage’ within meaning of Article 7(2) of Regulation 492/2011 and is paid to workers in the UK as an incentive to work.

WTC is not exportable as it is not a family benefit within the scope of Regulation (EC) 883/2004 which co-ordinates Member States’ social security systems when workers move from one EEA Member State to another.

For WTC, the treatment of EEA nationals working in the UK is governed by Article 7 of Regulation (EU) 492/2011 on free movement rights for workers.