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Working tax credit eligibility

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Entitlement to working tax credit is subject the recipient’s income and to the individual being engaged in qualifying remunerative work. The UK government’s intention was that, for the period covered by the coronavirus job retention scheme and the self-employment income support scheme, workers should not be disadvantaged by losing entitlement to the support they would normally receive from tax credits.

The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations, SI 2020/534, have therefore been made, and apply from 23 May 2020, to protect a claimant’s entitlement to receive working tax credit and to allow workers to continue to receive WTC if they would otherwise have been engaged in remunerative work were it not for the impact of Covid-19. The regulations also provide for certain other payments to be disregarded as income for tax credits purposes (for example, vouchers or monetary sums paid in lieu of free school meals). 

Issue: 1488
Categories: News
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