Element

Tax credit awards are made up of entitlements which in turn are made up of elements. An element is an amount of tax credit entitlement due in specific circumstances.

The following is a list of all the elements that may be included in an award. The description of an element may be abbreviated when it is shown on the computer. Where this applies, the abbreviated version is also shown on the right.

WTC Basic 
WTC Second adult 
WTC Lone parent 
WTC 30 hour 
WTC 50 plus 
WTC 50 plus (30 hour) 
WTC Disability 
WTC Severe DisabilityWTC Sev. Disability
WTC Childcare, 1 childWTC C/care, 1 child
WTC Childcare, more than 1 childWTC C/care, >1 child
CTC Child 
CTC Young person 
CTC Disability 
CTC Severe DisabilityCTC Sev. Disability
CTC Family 
CTC Baby