Entitlement

Entitlement is a group of one or more elements that are awarded in similar circumstances. Grouping elements into entitlements helps to summarise an award at a higher level and shortens the award calculation.

An element is an amount of tax credit entitlement due in specific circumstances.

For example, Child Tax Credit (CTC) has a child entitlement that is made up of multiple elements such as under 16 and disabled child, depending on the claimant’s circumstances.