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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Maximum Rates: Working Tax Credit

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 20 and Schedule 2

The Working Tax Credit contains several different elements, including additional amounts for working people with a disability, for people with a severe disability and the cost of registered or approved childcare. The maximum value of each element is listed below, but the amount a claimant, or joint claimants will get depends on their income.

Element Maximum annual rate - 2015-2016
Basic element TCTM02310 £1,940
Disability element TCTM02310 £2,970
30 hour element TCTM02310 £810
Second adult element TCTM02310 £2,010
Lone parent element TCTM02310 £2,010
Severe disability element TCTM02310 £1,275


Note: The 50+ element ceased 6 April 2012

Child care element

The maximum rate of childcare element is 70% of the maximum eligible cost.

Element Maximum eligible cost
Families with one child in childcare £175
Families with two or more children in childcare £300

So, the maximum child care element a person can get is either:

  • £122.50 a week (£175 x 70%) for one child in childcare, or
  • £210.00 a week (£300 x 70%) for two or more children in childcare