Regulation 3
| Relevant element of working tax credit | Maximum 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 |