Tax Credits: Passported benefits

Passported benefits cover a wide variety of benefits and entitlements that claimants may be entitled to when they are awarded tax credits.

Passported benefits cover a wide variety of benefits and entitlements that claimants may be entitled to when they are awarded tax credits. The passporting system is complex and each passported benefit has a different criteria and income threshold. Below we have provided a list of the main passported benefits along with links to further information.

One point of note about the income thresholds quoted in the table. Income for tax credits purposes is not necessarily the same as household income for a particular tax year. Income for tax credit purposes normally refers to the income figure used to calculate any award once the disregard has been taken into account.

The various passported benefits are different in each part of the UK - we have tried to reflect this in the table below but it is important that people check in their area for their latest rules.

Benefit / entitlement	Basic TC criteria	More information
Sure Start Maternity Grant	CTC where the award includes an individual or disability element	This is a £500 payment from the social fund to help with the costs of a new baby. See also - GOV.UK
Sure Start Maternity Grant	WTC including the disability or severe disability element
Help with health costs	CTC with or without WTC and household income for tax credits purposes of £15,276 or less; or	Claimants can get free NHS prescriptions, dental treatment, wigs, fabric supports, eye tests, vouchers towards the cost of glasses or contact lenses and help with cost of travel for NHS treatment or referral by a doctor or dentist. See also - NHS
Help with health costs	WTC only including the disability or severe disability element and household income for tax credits purposes of £15,276 or less.
Best Start Foods (Scotland only)	CTC (with or without WTC) (certain conditions may apply	See also mygov.scot
Best Start Grant (Scotland only)	CTC and /or WTC	See also mygov.scot
Healthy Start	CTC only (no WTC unless received during the four week-run period only) and household income for tax credits purposes of £16,190 or less.	Healthy start offers free milk, fresh fruit and vegetables, infant formula and vitamins to qualifying families. Claimants must be receiving CTC only and not WTC. However, WTC paid during the four week run-on period does not count as WTC for this purpose. See also - Healthy Start website GOV.UK
Free School Meals	England and Wales - CTC only (no WTC unless it is paid in the four week run-on) and household income for tax credits purposes of £16,190 or less. Local arrangements may also apply.	See also GOV.UK
	Scotland - CTC only (not WTC unless it is paid in the four week run-on) and household income for tax credits purposes of £19,995 or less; or CTC and WTC and household income up to £9,552.	mygov.scot
	Northern Ireland - Northern Ireland - children in full time education whose parents receive WTC or CTC and have household income for tax credits purposes of £16,190 or less.	NI direct
Help with funeral expenses	CTC	This is a payment from the social fund to help with funeral expenses. See also - GOV.UK Turn 2 Us
Help with funeral expenses	WTC including the disability or severe disability element
Funeral Support Payment (Scotland)	CTC or WTC including the disability or severe disability element	mygov.scot
Help with court fees	Low income	For more details see the guide to applying for help with fees on the GOV.UK website.
Help with the costs of prison visits		Some tax credit claimants may be able to get help with the costs of prison visits. See also - GOV.UK

Last reviewed/updated 14 June 2024

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