a person’s entitlement to the elements of tax credits (other than the childcare element) remains the same; and

where the award includes WTC:

	childcare remains the same; and
	the average weekly childcare charge does not change by £10 or more or reduce to nil.

in full-time non advanced education or approved training (this does not include education or training being obtained as part of employment or any office held, or education or training started after s/he has turned nineteen); or

under eighteen and within the last 20 weeks has left full time education or approved training.  In this case Inland Revenue must be told within three months that the young person is registered for work or training.  This rule can apply again if a person goes back to study but leaves full time education once more.

	A child element is not payable if the young person is receiving Income Support, Income-based Jobseeker’s Allowance or Incapacity Benefit.
	A disability element is paid for any child in the family who is getting Disability Living Allowance (DLA) or is registered blind or has been taken off the register in the last 28 weeks.  The element still applies where DLA has stopped because a child is a patient in long term care unless the family ceases to have main responsibility for the child.
	A severe disability element is paid for any child in the family who is getting the highest rate of care component of DLA.  It is paid in addition to the disability element.  The element still applies where DLA has stopped because a child is in long term care unless the family ceases to have main responsibility for the child.
	Her Majesty's Revenue and Customs (HMRC) uses the term family element to cover both rates at which the family element is paid and uses the term child element to cover the child element as well as any disability and severe disability element for the child.

People with children or a disability can qualify for WTC if they are working at least sixteen hours.

For couples, at least one partner must work at least sixteen hours per week.

People without children or a disability can qualify if they are over 25 and work at least 30 hours per week.

the claimant or partner is aged 50 or over and entitled to the 50 plus element; and

neither the claimant nor partner is working at least 30 hours per week.  However, if the claim includes a child or young person or a disability element, the claimant will not be prevented from receiving the couple element just because s/he does not work 30 hours per week.

a single claimant works at least 30 hours per week; or

a couple makes a joint claim and at least one person works 30 hours per week; or

a couple makes a joint claim and at least one person is responsible for a child or a qualifying young person and both partners are working and at least one partner works sixteen hours per week and the joint hours worked amount to at least 30 hours per week.

have been receiving for at least one day in the 182 days preceding a claim for tax credits:

	the higher rate of short term Incapacity Benefit or long term Incapacity Benefit or Severe Disablement Allowance (SDA); or
	a higher pensioner premium or disability premium paid with Income Support, Income-based Jobseeker’s Allowance; or
	Housing Benefit or rate rebate which includes a Disability Premium or Higher Pensioner Premium; or

be currently receiving DLA, Attendance Allowance, a mobility supplement or  constant Attendance Allowance paid with a war pension or Industrial Injuries Disablement Benefit; or

have an invalid carriage or similar vehicle; or

have been engaged in training for work on one of the 56 days immediately preceding the date of claim; and,  for one or more of the 56 days immediately preceding the start of that period of training, have been in receipt of higher rate of short term Incapacity Benefit, long term Incapacity Benefit or SDA; or

have received for at least 140 days forming one period of incapacity for work (the last of which must have fallen within 56 days of the claim for tax credits) either Statutory Sick Pay,  occupational sick pay, short term Incapacity Benefit at the lower rate, Income Support because of incapacity or national insurance credits for a period of 20 weeks because of incapacity; and

	have a disability at the date of claim for tax credits which is likely to last six months (or the rest of lifetime if terminally ill); and
	have gross earnings which are less than they were before the disability began by at least the greater of 20 per cent or £15 a week or have undertaken training for work for at least one day in the 56 days immediately preceding the claim and was receiving long term Incapacity Benefit, SDA or higher rate short term Incapacity Benefit within the 56 days before the training started.

is working at least sixteen hours per week; and

started work within the preceding three months; and

for a least six months before starting work, was in receipt of at least one of the following benefits:

	Income Support;
	Jobseeker’s Allowance;
	Incapacity Benefit;
	SDA;
	both a State Retirement Pension and Pension Credit; or

had a dependant’s increase for her/him included in another person’s claim for one of the above; or

was in receipt of national insurance credits; or

was in receipt of one or a combination of the above plus Carer’s Allowance, Bereavement Allowance or Widowed Parent’s Allowance.