SolvedTCM0132420 | Miscellaneous (A to B): rates and thresholds (Info)
From HM Revenue & Customs · Tax Credits Manual
2021-2022 rates and thresholds
2020-2021 rates and thresholds
2019-2020 rates and thresholds
2018-2019 rates and thresholds
2017-2018 rates and thresholds
2016-2017 rates and thresholds
2015-2016 rates and thresholds
2014-2015 rates and thresholds
2013-2014 rates and thresholds
2012-2013 rates and thresholds
2011-2012 rates and thresholds
2010-2011 rates and thresholds
2009-2010 rates and thresholds
2008-2009 rates and thresholds
2007-2008 rates and thresholds
2006-2007 rates and thresholds
2005-2006 rates and thresholds
2004-2005 rates and thresholds
2003-2004 rates and thresholds
2022-2023 rates and thresholds {#}
| WTC elements | Maximum Annual Rate | Daily Rate |
|---|---|---|
| Basic | £2,070 | £5.68 |
| Lone parent/2nd adult | £2,125 | £5.83 |
| 30 hour | £860 | £2.36 |
| Disability | £3,345 | £9.17 |
| Severe Disability | £1,445 | £3.96 |
| CTC Element | Maximum Annual Rate | Daily Rate |
|---|---|---|
| Child/Young Person | £2,935 | £8.05 |
| Disability | £3,545 | £9.72 |
| Severe Disability | £1,430 | £3.92 |
| Family | £545 | £1.50 |
| Childcare | Maximum Eligible Costs | Weekly Rate |
|---|---|---|
| One child | 70% | £175 |
| Two or more children | 70% | £300 |
| WTC & CTC Income Threshold & Withdrawal Rates | |
|---|---|
| Initial taper start point (WTC) | £6,770 |
| Initial taper start point (CTC only) | £17,005 |
| Taper % | 41% |
| Income increase allowance | £2,500 |
| Income decrease allowance | £2,500 |
2021-2022 rates and thresholds {#}
| WTC elements | Maximum Annual Rate | Daily Rate |
|---|---|---|
| Basic | £2,005 | £5.50 |
| Lone parent/2nd adult | £2,060 | £5.65 |
| 30 hour | £830 | £2.28 |
| Disability | £3,240 | £8.88 |
| Severe Disability | £1,400 | £3.84 |
| CTC elements | Maximum Annual Rate | Daily Rate |
|---|---|---|
| Child/Young Person | £2,845 | £7.80 |
| Disability | £3,435 | £9.42 |
| Severe Disability | £1,390 | £3.81 |
| Family | £545 | 1.50 |
| Childcare | Maximum Eligible Costs | Weekly Rates |
|---|---|---|
| One child | 70% | £175 |
| Two or more children | 70% | £300 |
| WTC & CTC Income Thresholds & Withdrawal Rates | |
|---|---|
| Initial taper start point (WTC) | £6,565 |
| Initial taper start point (CTC only) | £16,480 |
| Taper rate (%) | 41% |
| Income increase allowance | £2,500 |
| Income decrease allowance | £2,500 |
2020-2021 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,995 | £5.47 |
| Lone parent/2nd adult | £2,045 | £5.61 |
| 30 hour | £825 | £2.27 |
| Disability | £3,220 | £8.83 |
| Severe Disability | £1,390 | £3.81 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child/Young Person | £2,830 | £7.76 |
| Disability | £3,415 | £9.36 |
| Severe Disability | £1,385 | £3.80 |
| Family | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
-
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,530 |
| Initial taper start point (CTC only) | £16,385 |
| Taper rate (%) | 41% |
| Income increase allowance | £2,500 |
| Income decrease allowance | £2,500 |
2019-2020 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,960 | £5.37 |
| Lone parent/2nd adult | £2,010 | £5.51 |
| 30 Hour | £810 | £2.22 |
| Disability | £3,165 | £8.65 |
| Severe Disability | £1,365 | £3.73 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child/Young person | £2,780 | £7.62 |
| Disability | £3,355 | £9.17 |
| Severe Disability | £1,360 | £3.72 |
| Family | £545 | £1.50 |
-
| Childcare | Maximum eligible costs | Weeky rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
2018-2019 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,960 | £5.37 |
| Lone parent/2nd adult | £2,010 | £5.51 |
| 30 Hour | £810 | £2.22 |
| Disability | £3,090 | £8.47 |
| Severe Disability | £1,330 | £3.65 |
-
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child/Young person | £2,780 | £7.62 |
| Disability | £3,275 | £8.98 |
| Severe Disability | £1,325 | £3.63 |
| Family | £545 | £1.50 |
-
| Childcare | Maximum eligible costs | Weeky rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
-
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £16,105 |
| Taper rate (%) | 41% |
| Income Increase Allowance | £2,500 |
| Income Decrease Allowance | £2,500 |
2017-2018 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,960 | £5.37 |
| Lone parent / 2nd adult | £2,010 | £5.51 |
| 30 Hour | £810 | £2.22 |
| Disability | £3,000 | £8.22 |
| Severe Disability | £1,290 | £3.54 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child/Young person | £2,780 | £7.62 |
| Disability | £3,175 | £8.70 |
| Severe Disability | £1,290 | £3.54 |
| Family | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175 |
| Two or more children | 70% | £300 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Intial taper start point (WTC) | £6,420 |
| Intital taper start point (CTC only) | £16,105 |
| Taper rate (%) | 41% |
| Income Increase Allowance | £2,500 |
| Income Decrease Allowance | £2,500 |
2016 -2017 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,960 | £5.37 |
| Lone parent / 2nd adult | £2,010 | £5.51 |
| 30 Hour | £810 | £2.22 |
| Disability | £2,970 | £8.14 |
| Severe Disability | £1,275 | £3.50 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child/Young person | £2,780 | £7.62 |
| Disability | £3,140 | £8.61 |
| Severe Disability | £1,275 | £3.50 |
| Family | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Intial taper start point (WTC) | £6,420 |
| Intital taper start point (CTC only) | £16,105 |
| Taper rate (%) | 41% |
| Income Increase Allowance | £2,500 |
| Income Decrease Allowance | £2,500 |
2015-2016 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,960 | £5.36 |
| Lone parent / 2nd adult | £2,010 | £5.50 |
| 30 Hour | £810 | £2.22 |
| Disability | £2,970 | £8.12 |
| Severe Disability | £1,275 | £3.49 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £2,780 | £7.60 |
| Disability | £3,140 | £8.58 |
| Severe Disability | £1,275 | £3.49 |
| Family | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £16,105 |
| Taper rate (%) | 41% |
| Income Increase Allowance | £5,000 |
| Income Decrease Allowance | £2,500 |
2014-2015 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,940 | £5.32 |
| Lone parent / 2nd adult | £1,990 | £5.46 |
| 30 Hour | £800 | £2.20 |
| Disability | £2,935 | £8.05 |
| Severe Disability | £1,255 | £3.44 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £2,750 | £7.54 |
| Disability | £3,100 | £8.50 |
| Severe Disability | £1,255 | £3.44 |
| Family | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £16,010 |
| Taper rate (%) | 41% |
| Income Increase Allowance | £5,000 |
| Income Decrease Allowance | £2,500 |
2013-2014 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,920 | £5.27 |
| Lone parent / 2nd adult | £1,970 | £5.40 |
| 30 Hour | £790 | £2.17 |
| Disability | £2,855 | £7.83 |
| Severe Disability | £1,220 | £3.35 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £2,720 | £7.46 |
| Disability | £3,015 | £8.27 |
| Severe Disability | £1,220 | £3.35 |
| Family | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
WTC and CTC income thresholds and withdrawal rates
Note: The Income Increase Allowance decreased from £10,000 to £5,000 from 6 April 2013
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £15,910 |
| Taper rate (%) | 41% |
| Income Increase Allowance | £5,000 |
| Income Decrease Allowance | £2,500 |
2012-2013 rates and thresholds
Note: The 50+ elements of WTC have been withdrawn from 06-04-2012
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,920 | £5.27 |
| Lone parent / 2nd adult | £1,950 | £5.35 |
| 30 Hour | £790 | £2.17 |
| Disability | £2,790 | £7.65 |
| Severe Disability | £1,190 | £3.27 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £2,690 | £7.37 |
| Disability | £2,950 | £8.09 |
| Severe Disability | £1,190 | £3.27 |
| Family | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
WTC and CTC income thresholds and withdrawal rates
Note: The second taper start point of £40,000 for CTC Family element was withdrawn from 06-04-2012
Note: An income disregard of £2,500 for a decrease in income was introduced from 06-04-2012
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £15,860 |
| Taper rate (%) | 41% |
| Income Increase Allowance | £10,000 |
| Income Decrease Allowance | £2,500 |
2011-2012 rates and thresholds
Note: The 50+ element will be withdrawn on 6 April 2012. Award notices issued from 11 October 2011 will show a revised award for 2011-2012, but will not explain that the 50+ element will stop in April 2012.
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,920 | £5.25 |
| Lone parent / 2nd adult | £1,950 | £5.33 |
| 30 Hour | £790 | £2.16 |
| Disability | £2,650 | £7.25 |
| Severe Disability | £1,130 | £3.09 |
| 50+ (16-29 hours) | £1,365 | £3.73 |
| 50+ (30+ hours) | £2,030 | £5.55 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £2,555 | £6.99 |
| Disability | £2,800 | £7.66 |
| Severe Disability | £1,130 | £3.09 |
| Family | £545 | £1.49 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £15,860 |
| First taper rate (%) | 41% |
| Second taper start point (CTC Family element) | £40,000 |
| Second taper rate (%) | 41% |
| Income Increase Allowance | £10,000 |
2010-2011 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,920 | £5.27 |
| Lone parent / 2nd adult | £1,890 | £5.18 |
| 30 Hour | £790 | £2.17 |
| Disability | £2,570 | £7.05 |
| Severe Disability | £1,095 | £3.00 |
| 50+ (16-29 hours) | £1,320 | £3.62 |
| 50+ (30+ hours) | £1,965 | £5.39 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £2,300 | £6.31 |
| Disability | £2,715 | £7.44 |
| Severe Disability | £1,095 | £3.00 |
| Family | £545 | £1.50 |
| Baby | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 80% | £175.00 |
| Two or more children | 80% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £16,190 |
| First taper rate (%) | 39% |
| Second taper start point (CTC Family element) | £50,000 |
| Second taper rate (%) | 6.67% |
| Income Increase Allowance | £25,000 |
2009-2010 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,890 | £5.18 |
| Lone parent / 2nd adult | £1,860 | £5.10 |
| 30 Hour | £775 | £2.13 |
| Disability | £2,530 | £6.94 |
| Severe Disability | £1,075 | £2.95 |
| 50+ (16-29 hours) | £1,300 | £3.57 |
| 50+ (30+ hours) | £1,935 | £5.31 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £2,235 | £6.13 |
| Disability | £2,670 | £7.32 |
| Severe Disability | £1,075 | £2.95 |
| Family | £545 | £1.50 |
| Baby | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 80% | £175.00 |
| Two or more children | 80% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £16,040 |
| First taper rate (%) | 39% |
| Second taper start point (CTC Family element) | £50,000 |
| Second taper rate (%) | 6.67% |
| Income Increase Allowance | £25,000 |
2008-2009 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,800 | £4.94 |
| Lone parent / 2nd adult | £1,770 | £4.85 |
| 30 Hour | £735 | £2.02 |
| Disability | £2,405 | £6.59 |
| Severe Disability | £1,020 | £2.80 |
| 50+ (16-29 hours) | £1,235 | £3.39 |
| 50+ (30+ hours) | £1,840 | £5.05 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £2,085 | £5.71 |
| Disability | £2,540 | £6.96 |
| Severe Disability | £1,020 | £2.80 |
| Family | £545 | £1.50 |
| Baby | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 80% | £175.00 |
| Two or more children | 80% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £6,420 |
| Initial taper start point (CTC only) | £15,575 |
| First taper rate (%) | 39% |
| Second taper start point (CTC Family element) | £50,000 |
| Second taper rate (%) | 6.67% |
| Income Increase Allowance | £25,000 |
2007-2008 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,730 | £4.73 |
| Lone parent / 2nd adult | £1,700 | £4.65 |
| 30 Hour | £705 | £1.93 |
| Disability | £2,310 | £6.32 |
| Severe Disability | £980 | £2.68 |
| 50+ (16-29 hours) | £1,185 | £3.24 |
| 50+ (30+ hours) | £1,770 | £4.84 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £1,845 | £5.05 |
| Disability | £2,440 | £6.67 |
| Severe Disability | £980 | £2.68 |
| Family | £545 | £1.49 |
| Baby | £545 | £1.49 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 80% | £175.00 |
| Two or more children | 80% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £5,220 |
| Initial taper start point (CTC only) | £14,495 |
| First taper rate (%) | 37% |
| Second taper start point (CTC Family element) | £50,000 |
| Second taper rate (%) | 6.67% |
| Income Increase Allowance | £25,000 |
2006-2007 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,665 | £4.57 |
| Lone parent / 2nd adult | £1,640 | £4.50 |
| 30 Hour | £680 | £1.87 |
| Disability | £2,225 | £6.10 |
| Severe Disability | £945 | £2.59 |
| 50+ (16-29 hours) | £1,140 | £3.13 |
| 50+ (30+ hours) | £1,705 | £4.68 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £1,765 | £4.84 |
| Disability | £2,350 | £6.44 |
| Severe Disability | £945 | £2.59 |
| Family | £545 | £1.50 |
| Baby | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 80% | £175.00 |
| Two or more children | 80% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £5,220 |
| Initial taper start point (CTC only) | £14,155 |
| First taper rate (%) | 37% |
| Second taper start point (CTC Family element) | £50,000 |
| Second taper rate (%) | 6.67% |
| Income Increase Allowance | £25,000 |
2005-2006 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,620 | £4.44 |
| Lone parent / 2nd adult | £1,595 | £4.37 |
| 30 Hour | £660 | £1.81 |
| Disability | £2,165 | £5.94 |
| Severe Disability | £920 | £2.53 |
| 50+ (16-29 hours) | £1,110 | £3.05 |
| 50+ (30+ hours) | £1,660 | £4.55 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £1,690 | £4.64 |
| Disability | £2,285 | £6.27 |
| Severe Disability | £920 | £2.53 |
| Family | £545 | £1.50 |
| Baby | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £175.00 |
| Two or more children | 70% | £300.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £5,220 |
| Initial taper start point (CTC only) | £13,910 |
| First taper rate (%) | 37% |
| Second taper start point (CTC Family element) | £50,000 |
| Second taper rate (%) | 6.67% |
| Income Increase Allowance | £2,500 |
2004-2005 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,570 | £4.31 |
| Lone parent / 2nd adult | £1,545 | £4.24 |
| 30 Hour | £640 | £1.76 |
| Disability | £2,100 | £5.76 |
| Severe Disability | £890 | £2.44 |
| 50+ (16-29 hours) | £1,075 | £2.95 |
| 50+ (30+ hours) | £1,610 | £4.42 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £1,625 | £4.46 |
| Disability | £2,215 | £6.07 |
| Severe Disability | £890 | £2.44 |
| Family | £545 | £1.50 |
| Baby | £545 | £1.50 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £135.00 |
| Two or more children | 70% | £200.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £5,060 |
| Initial taper start point (CTC only) | £13,480 |
| First taper rate (%) | 37% |
| Second taper start point (CTC Family element) | £50,000 |
| Second taper rate (%) | 6.67% |
| Income Increase Allowance | £2,500 |
2003-2004 rates and thresholds
| WTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Basic | £1,525 | £4.17 |
| Lone parent / 2nd adult | £1,500 | £4.10 |
| 30 Hour | £620 | £1.70 |
| Disability | £2,040 | £5.58 |
| Severe Disability | £865 | £2.37 |
| 50+ (16-29 hours) | £1,045 | £2.86 |
| 50+ (30+ hours) | £1,565 | £4.28 |
| CTC elements | Maximum annual rate | Daily rate |
|---|---|---|
| Child / Young person | £1,445 | £3.95 |
| Disability | £2,155 | £5.89 |
| Severe Disability | £865 | £2.37 |
| Family | £545 | £1.49 |
| Baby | £545 | £1.49 |
| Childcare | Maximum eligible costs | Weekly rates |
|---|---|---|
| One child | 70% | £135.00 |
| Two or more children | 70% | £200.00 |
| WTC and CTC income thresholds and withdrawal rates | - |
|---|---|
| Initial taper start point (WTC) | £5,060 |
| Initial taper start point (CTC only) | £13,230 |
| First taper rate (%) | 37% |
| Second taper start point (CTC Family element) | £50,000 |
| Second taper rate (%) | 6.67% |
| Income Increase Allowance | £2,500 |