Simon raised the question about the 30+ hours addition in WTC for couples where both work 16 hours. I’m sure that my reading of the Tax Credit Regs is that the provisions in those regs mirror the provisions in Schedule 3 Para 16 i.e no aggregation of hours for couples without children (see reg 20(1)(c) of Working Tax Credit (Entitlement and maximum Rate)
Regs 2002(SI 2005).
I think that I fully agree with Mark’s stab at simplification.
Whoever drafts the TC Regs is much better at it than the person that did the HB amendments, have a look at reg 20(1)(C) but bear in mind that the age issue for “SINKY’s” and “DINKY’s” (25+) is covered elsewhere in the TC regs (Reg 4 Second Condition) so on first reading it looks like it doesn’t apply. :21:
