Tax Credits

April updating: We are currently updating revenuebenefits and adding new content to take account of the start of the 2018/2019 tax year. Keep checking back for the latest information.

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 (12 April 2018): CTC/865/2016 - Whether decision made under section 16 or section 18 of Tax Credits Act 2004 (TCA) - implementation of FtT decisions by HMRC - whether further HMRC decision called for - superior status of FtT decisions and how take effect under the TCA - changing of FtT decisions by HMRC >> More tax credit case law

New Upper Tribunal decision (5 April 2018): CTC/3409/2017 - Purported appeal against a non-appealable tax credit overpayment decision does not confer jurisdiction on the judge to consider the validity of the entitlement decision >> More tax credit case law

New regulations (14 March 2018): Tax Credits and Childcare (Miscellaneous Amendment) Regulations 2018 (SI.No.365/2018) - New regulations issued that provide, from 6 April 2018, for miscellaneous amendments to tax credit regulations >> More tax credit legislation

New regulations (13 March 2018): Tax Credits and Guardian's Allowance Up-rating etc. Regulations 2018 (SI.No.344/2018) - New regulations issued in relation to the 2018/2019 up-rating of tax credits >> More tax credit legislation

New Upper Tribunal decision (25 January 2018): CTC/2165/2017 - Once the disability element of working tax credit has been awarded under Case A, B. E or F, it continues in payment on an indefinite basis until the claimant either ceases to be entitled to working tax credit or ceases to have a disability which puts her or him at a disadvantage in getting a job >> More tax credit case law