Decision Makers Guide - DMG11005

Entitlement conditions: WFTC: introduction

A person is entitled to WFTC if at the date of application if that person
1) is in GB

and

2) has income which

2.1) does not exceed a fixed sum called the applicable amount or

2.2) exceeds the applicable amount by such an amount that when 55% of the excess is deducted from the maximum credit appropriate to the family, an amount remains and

3) is, or their partner is, engaged and normally engaged in remunerative work

and

4) is, or their partner is, responsible for a member of the same household who is a child or a young person (For the definition of a child or young person see DMG11057 and DMG11092)

and

5) has capital of £8,000 or less

and

6) is not entitled to DPTC nor is any member of the family.

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