Working Tax Credit
Eligibility
You can only make a claim for Working Tax Credit if you already get Child Tax Credit.
If you cannot apply for Working Tax Credit, you can apply for Universal Credit instead.
You might be able to apply for Pension Credit if you and your partner are State Pension age or over.
Hours you work
You must work a certain number of hours a week to qualify.
| Circumstance | Hours a week |
|---|---|
| Aged 25 to 59 | At least 30 hours |
| Aged 60 or over | At least 16 hours |
| Disabled | At least 16 hours |
| Single with 1 or more children | At least 16 hours |
| Couple with 1 or more children | Usually, at least 24 hours between you (with 1 of you working at least 16 hours) |
A child is someone who is under 16 (or under 20 if they’re in approved education or training).
Use the tax credits calculator to check if you work the right number of hours.
You can still apply for Working Tax Credit if you’re on leave.
Exceptions for couples with at least one child
You can claim if you work less than 24 hours a week between you and one of the following applies:
- you work at least 16 hours a week and you’re disabled or aged 60 or above
- you work at least 16 hours a week and your partner is incapacitated (getting certain benefits because of disability or ill health), is entitled to Carer’s Allowance, or is in hospital or prison
What counts as work
Your work can be:
- for someone else, as a worker or employee
- as someone who’s self-employed
- a mixture of the two
If you’re self-employed
Some self-employed people are not eligible for Working Tax Credit. To qualify, your self-employed work must aim to make a profit. It must also be commercial, regular and organised.
This means you may not qualify if you do not:
- make a profit or have clear plans to make one
- work regularly
- keep business records, such as receipts and invoices
- follow any regulations that apply to your work, for example having the right licence or insurance
If the average hourly profit from your self-employed work is less than the National Minimum Wage, HM Revenue and Customs may ask you to provide:
- business records
- your business plan - find out how to write a business plan
- details of the day-to-day running of your business
- evidence that you’ve promoted your business - such as advertisements or flyers
Your pay
The work must last at least 4 weeks (or you must expect it to last 4 weeks) and must be paid.
This can include payment in kind (for example farm produce for a farm labourer) or where you expect to be paid for the work.
Exceptions
Paid work does not include money paid:
- for a ‘Rent a Room’ scheme (less than £7,500 or £3,750 for joint owners)
- for work done while in prison
- as a grant for training or studying
- as a sports award
Your income
There’s no set limit for income because it depends on your circumstances (and those of your partner). For example, £18,000 for a couple without children or £13,100 for a single person without children - but it can be higher if you have children, pay for approved childcare or one of you is disabled.