The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

50 plus element U.K.

50 plus element U.K.

18.—(1) The determination of the maximum rate must include the 50 plus element if—

(a) in the case of a single claim, the claimant satisfies paragraph (3), or

(b) in the case of a joint claim, at least one of the claimants satisfies that paragraph.

This is subject to the qualification in paragraph (2).

(2) The 50 plus element shall not be payable in respect of a claimant—

(a) for a continuous period of longer than 12 months; or

(b) for periods amounting in aggregate to more than 12 months if the gap between any consecutive pair of those periods is not more than 26 weeks.

(3) A claimant satisfies this paragraph if—

[F1 (a) he is aged at least 50; and

(b) he starts qualifying remunerative work; and]

(c) he undertakes qualifying remunerative work for at least 16 hours per week; and

(d) he satisfies the condition in paragraph (4), (6), (7), (8) or (9).

(4) The condition is that—

(a) for a period of at least six months immediately before his starting [F2 qualifying remunerative] work as mentioned in paragraph (3)(b), or

(b) for consecutive periods, amounting in the aggregate to at least six months, the last of which ends immediately before his starting [F3 qualifying remunerative] work as mentioned in paragraph (3)(b),

paragraph (5) is satisfied.

(5) This paragraph is satisfied while the claimant is receiving—

(a) income support;

(b) a jobseeker’s allowance;

(c) incapacity benefit;

(d) severe disablement allowance; or

(e) both a state retirement pension and the minimum income guarantee under the Income Support (General) Regulations 1987.

(6) The condition is that for at least six months immediately prior to his starting [F4 qualifying remunerative] work—

(a) another person was receiving—

(i) the payment mentioned in subparagraphs (a) to (d) of paragraph (5); or

(ii) both the payments mentioned in paragraph (5)(e); and

(b) an increase in respect of the claimant, as a dependant of the other person—

(i) in a case falling within subparagraph (a)(i) was payable with that payment; or

(ii) in a case falling within subparagraph (a)(ii) was payable with that pension.

(7) The condition is that for at least six months immediately prior to his starting [F5 qualifying remunerative] work as mentioned in paragraph (3)(b) he satisfied the conditions entitling him to be credited with contributions or earnings in accordance with the Social Security (Credits) Regulations 1975 M1 .

(8) The condition is that—

(a) the condition in paragraph (4)(a), (6) or (7) would have been satisfied if the reference to six months were omitted;

(b) immediately prior to the period during which that condition, as modified by subparagraph (a), is satisfied there is a period during which the condition in paragraph (9) is satisfied; and

(c) the total of the periods during which—

(i) the condition in paragraph (4)(a), (6) or (7), as modified by subparagraph (a), is satisfied; and

(ii) the condition in paragraph (9) is satisfied,

equals or exceeds six months.

(9) The condition is that the claimant, or, in the case of a joint claim, one of the claimants, is receiving—

(a) [F6 carer's] allowance;

(b) bereavement allowance; or

(c) widowed parent’s allowance.

Textual Amendments

F1 Reg. 18(3)(a)(b) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(2)

F2 Words in reg. 18(4)(a) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(3)

F3 Words in reg. 18(4)(b) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(3)

F4 Words in reg. 18(6) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(3)

F5 Words in reg. 18(7) added (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(3)

F6 Word in reg. 18(9)(a) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 16(4)

Marginal Citations

M1 S.I. 1975/556, amended by S.I. 1976/409, S.I. 1983/463, S.I. 1978/409, S.I. 1982/96, S.I. 1987/414, S.I. 1988/516, 1230, 1439 and 1545, S.I. 1989/1627, S.I. 1991/387 and 2772, S.I. 1994/1837, S.I. 1995/829, S.I. 1996/2367, S.I. 1999/2566, S.I. 2000/1483 and 3120 and S.I. 2001/518.