I’ve checked the regs that were laid last September and it looks fairly clear to me. The revised para 16 of Sch 3 states that the 30 hour earnings disregard will apply to people not claiming NTC if they meet the rules which include anyone age 25+ working 30 hours a week. So the answer to Simon’s 3rd para is yes. The revised para 58 in sch 4 answers the first query, in that where the earnings left after standard and child care disregards are insufficient the 30 hour element can be disregarded from Working Tax Credit (not Child Tax Credit). Hope this helps. The SI no. is 2002/2402 by the way.
