Tax Credits

There are two tax credits – child tax credit and working tax credit. You can claim one or both of them, depending on your household circumstances.

Working tax credit is paid to people who work and are on a low income – it does not matter whether you are an employee or self-employed, and you do not need to have children. Child tax credit is paid to people who have children. It is paid in addition to child benefit and you do not have to be working to get it.

Tax credits are administered by HM Revenue & Customs.

Latest updates

New Upper Tribunal decision (13 June 2017): CTC/29/2015 - Correct approach to S.16(1) TCA decisions >> More tax credit case law

New regulations (26 April 2017): Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (SI.No.597/2017) - New regulations that provide for additional circumstances in which a tax credit claim is to be treated as having been made up to 31 days before the date on which the claim was received by HMRC >> More tax credit legislation

New Upper Tribunal decision (3 April 2017): CTC/3532/2016 - Overpayment of child tax credit paid in respect of childcare costs recoverable where childminder no longer registered with OFSTED >> More tax credit case law

New Upper Tribunal decision (23 March 2017): CTC/2497/2016 - Appeal addresses concerns about the inadequacy of the appeal response provided by HMRC and its failure to put the claimed justification for its decision to the claimant prior to its production of that response >> More tax credit case law

New regulations (15 March 2017): Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (SI.No.396/2017) - New regulations issued in relation to the calculation of income for tax credits purposes that make changes in three areas where the income tax rules will change in 2017/2018 >> More tax credit legislation

New regulations (15 March 2017): Child Tax Credit (Amendment) Regulations 2017 (SI.No.387/2017) - New regulations issued that make changes to the rules governing entitlement to the family element of child tax credit; introduce a new disability element; and restrict entitlement (subject to exceptions) to no more than 2 children or qualifying young persons >> More tax credit legislation

New Upper Tribunal decision (15 March 2017): CTC/3207/2016 - Nature and assessment of permanence of separation for the purposes of section 5(5A)(a)(ii) of the Tax Credits Act 2002 >> More tax credit case law