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

Regulation 20(1)

SCHEDULE 2 U.K. MAXIMUM RATES OF THE ELEMENTS OF A WORKING TAX CREDIT

Modifications etc. (not altering text)

C1 Sch. 2 certain sums maintained (6.4.2016 to 5.4.2020) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), s. 36(1)(b), Sch. 1 para. 2(a)

C2 Sch. 2 modified (temp.) (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 77(1)(2), 87(1) (with ss. 88-90)

[F1 Relevant element of working tax credit	Maximum annual rate
1. Basic element	[F2 £2,435]
2. Disability element	[F3 £3,935]
3. 30 hour element	[F4 £1,015]
4. Second adult element	[F5 £2,500]
5. Lone parent element	[F5 £2,500]
6. Severe disability element	[F6 £1,705]]

Textual Amendments

F1 Sch. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating, etc. Regulations 2013 (S.I. 2013/750), regs. 1(1), 3(2)

F2 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(a)

F3 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(b)

F4 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(c)

F5 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(d)

F6 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247), regs. 1(2), 2(e)