Tax Credits Act 2002 section 11

Maximum rate

Section 11 explains how the maximum rate of working tax credit is calculated by combining a basic element with various additional elements reflecting individual circumstances.

• Every working tax credit claimant receives a basic element, which forms the foundation of the maximum rate calculation.
• A disability element is added where a claimant has a physical or mental disability that puts them at a disadvantage in finding employment and they meet further prescribed conditions.
• Additional elements may be included for circumstances such as working longer hours, being part of a couple, being a lone parent, being severely disabled, or being an older worker returning to employment.
• Whether a person qualifies as disabled or severely disabled for these purposes depends on their meeting specific conditions set out in regulations.

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