Eligibility
Whether you can get Working Tax Credit depends on:
the hours of paid work you do each week
your income (external link) and circumstances
New Working Tax Credit claims
Working Tax Credit has been replaced by Universal Credit for most people.
You can only make a new claim for Working Tax Credit if you:
get the severe disability premium (external link), or are entitled to it
got or were entitled to the severe disability premium in the last month, and you are still eligible for it
If you cannot make a new claim for Working Tax Credit, you may be able to apply for Universal Credit (external link) (or Pension Credit if you and your partner are State Pension age or over (external link)).
Hours you work
You must work a certain number of hours a week to qualify: | |
|---|---|
Aged 25 to 59 | At least 30 hours |
Aged 60 or over | At least 16 hours |
Disabled | At least 16 hours |
Single with one or more children* | At least 16 hours |
Couple with one or more children* | Usually, at least 24 hours between you (with one of you working at least 16 hours) |
*A child is someone who is under 16 (or under 20 if they are in approved education or training (external link)).
Use the tax credits calculator (external link) to check if you work the right number of hours.
You can still apply for Working Tax Credit if you are on leave (external link).
Exceptions for couples with at least one child
You can claim if you work less than 24 hours a week between you and one of the following applies:
you work at least 16 hours a week and you’re disabled or aged 60 or above
you work at least 16 hours a week and your partner is incapacitated (getting certain benefits because of disability or ill health), is entitled to Carer’s Allowance, or is in hospital or prison
What counts as work
Your work can be:
for someone else, as a worker (external link) or employee (external link)
as someone who’s self-employed (external link)
a mixture of the two
If you are self-employed
Some self-employed people are not eligible for Working Tax Credit. To qualify, your self-employed work must aim to make a profit. It must also be commercial, regular and organised.
This means you may not qualify if you do not:
make a profit or have clear plans to make one
work regularly
keep business records (external link), such as receipts and invoices
follow any regulations that apply to your work, for example having the right licence or insurance
If the average hourly profit from your self-employed work is less than the National Minimum Wage (external link), HM Revenue and Customs may ask you to provide:
business records
your business plan - find out how to write a business plan (external link)
details of the day-to-day running of your business
evidence that you have promoted your business - such as advertisements or flyers
Your pay
The work must last at least four weeks (or you must expect it to last four weeks) and must be paid.
This can include payment in kind (for example farm produce for a farm labourer) or where you expect to be paid for the work.
Exceptions
Paid work does not include money paid:
for a ‘Rent a Room’ scheme (external link) (less than £7,500 or £3,750 for joint owners)
for work done while in prison
as a grant for training or studying
as a sports award
Your income
There is no set limit for income because it depends on your circumstances (and those of your partner). For example, £18,000 for a couple without children or £13,100 for a single person without children - but it can be higher if you have children, pay for approved childcare or one of you is disabled.