Working and child tax credit
What is working tax credit and child tax credit?
Tax credits for working families.
Working tax credit is available to an individual if he or she is 16 or over and in paid work (including work as a self-employed person) for the required number of hours, and is: a single person; one of a married couple living together; or one of a man and woman living together as if they were married.
Child tax credit is available to families with at least one child, consisting of a family element that is payable to any family responsible for a child, and is paid at a higher rate to families with at least one child under the age of one (the baby element); and a child element that is payable for each child for whom an employee is responsible, and is paid at a higher rate if the child has a disability and at an enhanced rate if the child has a severe disability (the disabled child element).