It seems quite possible to read sched 4 of SI 2002 No. 2402 as giving the “working 30 hours” disregard to anyone “working 30 hours or more a week” regardless of age or status.
Yet the the HB Tax Credits guide thinks it extends the existing HB/CTB disregard to those aged 25 and over without children – mirroring the Working Tax Credit regime.
Should the HB disregard be available to anyone “working 30 hours +” ?
We need to know soon ! All views much appreciated.
