| | 2010/11 £ | 2009/10 £ |
| Working Tax Credit (WTC) | | |
| Basic element - max. | 1,920 | 1,890 |
| Couple and lone parent element | 1,890 | 1,860 |
| 30 hour element | 790 | 775 |
| Disabled worker element | 2,570 | 2,530 |
| Severe disability element | 1,095 | 1,075 |
| 50+ Return to work payment (16-29 hrs) | 1,320 | 1,300 |
| 50+ Return to work payment (30+hrs) | 1,965 | 1,935 |
Childcare element Maximum eligible cost for one child £175 per week. Maximum eligable cost for two or more children £300 per week Percentage of eligable costs covered - 80%
|
| Child Tax Credit (CTC) | | |
| Child element per child - max. | 2,085 | 2,085 |
| Family element | 545 | 545 |
| Baby addition | 545 | 545 |
| Disabled child element | 2,715 | 2,670 |
| Severely disabled child element | 1,095 | 1,075 |
Reductions in maximum rates 39% of income above £6,420*p.a.
*If only CTC is claimed, the threshold is £16,190 p.a. (2009/10: £16,040). The family element of CTC is not reduced unless income is more than £50,000 p.a. when it is reduced by £1 for every £15 of additional income. Income disregard £25,000 for changes in income betweeen provisional and final income.
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