Tax Credits Act 2002 section 10

Entitlement

Section 10 sets out the basic entitlement condition for working tax credit, which is that the claimant (or at least one member of a couple claiming jointly) must be engaged in qualifying remunerative work.

• To be entitled to working tax credit, the claimant or at least one member of a joint claim must be doing qualifying remunerative work.
• Regulations define what counts as qualifying remunerative work and when a person is considered to be engaged in it.
• The rules about who counts as engaged in qualifying work can vary depending on the person's age, disability status, whether they have children, or other factors.
• Regulations also define when a person is treated as responsible for a child or qualifying young person for working tax credit purposes.