TCTM02410 - Entitlement: WTC entitlement - Qualifying remunerative work: Normal conditions for being treated as being in qualifying remunerative work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(1)

To be treated as being in qualifying remunerative work a person must satisfy all the following four conditions (but see TCTM02420):

First condition

1. A person must be working at the date of claim

2. Have an offer of a job that has been accepted at the date of claim and the work is expected to start within 7 days of making the claim.

Note: if the claim falls within (b) above, condition 2, 3 and 4 below refer to work that the person will be undertaking.

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Second condition

1. A person must be aged at least 16 and working for not less than 16 hours a week if:

• • there is a child or qualifying young person (as defined in Reg 2 of the Child Tax Credit Regulations 2002) for whom the person or, in the case of a joint claim, their partner is responsible in accordance with the rules in regulation 3 of the CTC Regulations 2002,

• • the person satisfies the conditions of entitlement for the disability element of WTC i.e. has a disability which puts that person at a disadvantage in getting a job and satisfies the "qualifying benefit" test,

2. The person satisfies the conditions for the 50 plus element of WTC and is working for not less than 16 hours a week

3. A person must be aged at least 25 and working for not less than 30 hours per week.

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Third condition

The work must be expected to last at least 4 weeks after making the claim or, if 1. b. applies, after the work starts.

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Fourth condition

The work must be done for payment or in expectation of payment.

This means work for an employer in return for wages salary or some other measurable reward

Or

If the person is a self-employed earner, work carried out other than as an employed earner for a reward or profit.