Terms & Conditions

[Anonymous]

In the Tax Credit Guide paragraph 1365,
1365 • 30 hour disregard
– only either one 30 hour earnings disregard or one 30 hour element disregard is applicable per claim, even if both people in a joint claim are working 30 or more hours per week
– the 30 hour earnings disregard is applied (even if WTC is not in payment) provided the claimant meets the relevant criteria. These are ~
the claimant is engaged in remunerative work for 30 or more hours per week,
and
a is over 25, or
b is a lone parent, or
c their applicable amount includes a disability premium or the higher
pensioner premium, or
~ the claimant is a member of a couple, and
a one member of a couple is over 25 and that person is engaged in
remunerative work for 30 or more hours per week, or
b both members of the couple are engaged in remunerative work for a
combined total of 30 hours per week or more and one member of the
couple is engaged in remunerative work for at least 16 hours per week and
the applicable amount includes a family premium, or
c both members of the couple are engaged in remunerative work for a
combined total of 30 hours per week or more and one member of the
couple is engaged in remunerative work for at least 16 hours per week and
that member satisfies the conditions for the award of the higher pensioner
premium or a disability premium and the net earnings of the claimant, or
claimant and their partner, equal or exceed the total of
i the amount of the applicable earnings reduction, eg £5, £20 or £25, and
ii the 30 hour tax credit element, and if applicable
iii the relevant childcare disregard (or the childcare deduction, if this is
less)
If the claimant’s earnings do not exceed this amount, an amount up to the
equivalent of the weekly 30 hour element can be disregarded from the claimant’s
WTC award.

Also, in circular A16/2000, referring to the 30 disregared and WFTC/DPTC:-

4. You will see that a claimant does not have to be in receipt of, or applied for WFTC/DPTC in order to receive the extra disregard.

Hope this helps.