Personal Tax Credits

Child Tax Credit (CTC) and Working Tax Credit (WTC) replaced Working Families' Tax Credit, Disabled Person's Tax Credit and Children's Tax Credit in April 2003.

CTC brings together income-related support for children and for qualifying young people aged 16-19 who are in full time non-advanced education or approved training into a single tax credit, payable to the main carer. Families can claim whether or not the adults are in-work.

WTC provides in-work support for people on low incomes, with or without children. It extends eligibility to in-work support to people who work 16 hours or more a week and;

  • are aged at least 16 and are responsible for a child or young person,
  • are aged at least 16 and are receiving or have recently received a qualifying sickness or disability related benefit and have a disability that puts them at a disadvantage of getting a job, or
  • are over 50 and going back to work after being on a qualifying out-of-work benefit for at least six months.

Otherwise it is extended to people who are aged 25 and over who work 30 hours a week or more.

Tax credits are based on household circumstances and can be claimed jointly by members of a couple, or by singles. Entitlement is based on factors such as: age, income, hours worked, number and age of children, childcare costs and disabilities.

Provisional Statistics (latest estimates)

Finalised Award Statistics (annual view after finalisation)

Related Statistics

Bespoke analysis of tax credits data is possible although there may be a charge depending on the level of complexity and the resources required to produce. If you would like to discuss your requirements, to comment on the current publications, or for further information about the tax credits statistics please use the contact information at the beginning of this publication, or from the HMRC website.

We are committed to improving the official statistics we publish. We want to encourage and promote user engagement, so we can improve our statistical outputs. We would welcome any views you have using the link to the feedback form below. We will undertake to review user comments on a quarterly basis and use this information to influence the development of our official statistics. We will summarise and publish user comments at regular intervals.

Statistics for Working Families' and Disabled Person's Tax Credit are available from the National Archive.

Working Families Tax Credit Statistics (Opens new window)
Disabled Person's Tax Credit Statistics (Opens new window)
WFTC and DPTC Geographical Analysis (Opens new window)
Working Families' Tax Credit take-up rates (Opens new window)