TCTM02437 | Entitlement: WTC entitlement - Qualifying remunerative work: Employment Zone programme
From HM Revenue & Customs · Tax Credits Technical Manual
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg 2(1) & Reg. 4(2)(f)
A person participating in an Employment Zone programme who is in receipt of no payments under that programme, other than a discretionary payment disregarded in the calculation of a claimant’s income for the purposes of WTC or training premiums, is not in qualifying remunerative work.