TCTM02730 - Entitlement: WTC - 50 plus
When the 2nd adult element is payable
Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002, Reg. 11
The second adult element TCTM02314 is not payable in joint claims where the 50+ element is payable unless at least one of the claimants:
- Works 30 hours or more, or
- Is responsible for a child or young person, or
- Qualifies for the disability element of Working Tax Credit
