Working Tax Credit (WTC) – £ per year (unless stated) (1)


Rates and Thresholds 2014-15 2015-16
Adult element 1,940 1,960
Couple and lone parent element 1,990 2,010
30 hour element 800 810
Disabled worker element 2,855 2,935
Severe disability element 1,255 1,275
Childcare element*
– maximum eligible cost 1 child 175 per week 122.50 per week
– maximum eligible cost 2 or more children 300 per week 210 per week


Child Tax Credit (CTC) – £ per year (unless stated) (2)


Rates and Thresholds 2014-15 2015-16
Child element – per child 2,750 2,780
Family element 545 545
Reduction where joint income of the family unit exceeds:
Up to £6,420 No reduction
Above £6,420 Withdrawn at 41% of excess applied to (a) then (b) then (c)
First threshold to those entitled to child tax credit only: £16,010 £16,105
Income rise disregard £5,000 £5,000
Income fall disregard £2,500 £2,500


(1) Couples with children are required to work at least 24 hours weekly. Hours can be added together but one partner must be working at least 16 hours weekly to qualify for Working Tax Credit.
People without children or a disability can qualify if they are aged 25 to 59 and work at least 30 hours weekly.
(2) One or more children under 16 or in defined further education.
Paid direct to main carer.
* Limited to 70% of eligible costs.

Child Benefit


2014-15 2015-16
£ a week £ a week
First child rate 20.50 20.70
Rate for additional children 13.55 13.70


Guardian’s Allowance


2013-14 2014-15
£ a week £ a week
16.35 16.55
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