Working Families' Tax Credit (WFTC) replaced Family Credit (FC) from 5th October 1999. It is a tax credit available to working families who are responsible for at least one child under 16 (or under 19 if in full-time education up to A-level or equivalent standard). It is payable to two-parent and one-parent families. The applicant or the partner (if they have one) must be working 16 hours or more per week.
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