TCTM02420 - Entitlement: WTC entitlement - Qualifying remunerative work: Periods of Maternity, Paternity or Adoption Leave and periods of illness or incapacity for work - treated as being in qualifying remunerative work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 5 & 5A

Time off in connection with childbirth and adoption

A person who:

• is paid maternity allowance
• is paid statutory maternity pay
• is on ordinary maternity leave (or would have qualified but for self employment), or is absent from work during the first 13 weeks of an additional maternity leave period
• is paid statutory paternity pay
• is on ordinary paternity leave
• is on additional paternity leave during the additional paternity pay period
• is paid statutory adoption pay, or
• is on ordinary adoption leave, or is absent from work during the first 13 weeks of an additional adoption leave period

is treated as being in qualifying remunerative work, provided he or she normally worked at least 16 hours or at least 30 hours (whichever applies) immediately before the leave or statutory payments began.

Where a person did not qualify for WTC prior to the birth or placement for adoption (for example someone who is single, has no other children and normally works 20 hours a week) and they worked at least 16 hours immediately before their leave or payments began, they will be treated as being engaged in qualifying remunerative work and therefore eligible for WTC from the date the child is born or placed for adoption (as long as the other qualifying conditions are met).