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The Tax Credits Up-rating Regulations 2004

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Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax Credits Up-rating Regulations 2004 No. 941

Regulation 3

SCHEDULETable substituted in Schedule 2 to the Entitlement Regulations

Relevant element of working tax creditMaximum annual rate

1.   Basic element

£1,570

2.  Disability element

£2,100

3.  30 hour element

£640

4.  Second adult element

£1,545

5.  Lone parent element

£1,545

6.  Severe disability element

£890

7.  50 plus element—

(a)in the case of a person who normally undertakes qualifying remunerative work for at least 16 hours, but less than 30 hours, per week

£1,075

(b)in the case of a person who normally undertakes qualifying remunerative work for at least 30 hours per week

£1,610

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