26.Sections 10 to 12 describe the conditions of entitlement to, and the structure of, the working tax credit. The working tax credit will provide support to working adults who face disadvantage because they have a disability or are in low-income households. It will draw together the adult elements in WFTC and DPTC and the employment credit for those returning to work under the current New Deal 50plus scheme. It will consist of several elements:
a basic element;
an element for lone parents or couples;
a further element for those working a certain number of hours per week;
an additional element for workers who have a disability;
an additional element for claimants with a severe disability;
an additional element for those over a prescribed age returning to work (this will be time limited); and
an element to help meet child care costs with an approved provider.
