If you're responsible for one or more children or young people, you may be eligible for Child Tax Credit, depending on your household income.  You may be entitled to Working Tax Credit if you work but are on a low income.

• What are tax credits?
• Child tax credit
• Working tax credit

What are tax credits?

There are two kinds of tax benefits you can apply for:

• If you are responsible for at least one child, you can apply for child tax credit.
• If you are working, but are on a low income, you may be entitled to Working Tax Credit. The eligibility criteria for Working Tax Credits changed in April 2012, so some people who were entitled to this credit may not receive it in the future. 

Both these tax credit are means-tested, so whether you will receive them depends on the amount you earn. If you are in a couple, you will need to make a joint application.

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Child tax credit

Child tax credit is paid for any children you are responsible for. You do not have to be working to claim, but you may not be eligible if you have a high income.

You will extra get extra child tax credit if your child is:

• under the age of one,
• disabled.

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Working tax credit

Not responsible for children or young people

If you're not responsible for any children or  young people you need to work the following hours to get Working Tax Credit

• at least 30 hours of paid work a week if you're aged 25 or over
• at least 16 hours of paid work a week if you're over 16 and have a disability
• at least 16 hours of paid work a week if you're over 60.

Responsible for children or young people

If you are responsible for children and are over 16, you must work the following hours to get Working Tax Credit

• at least 16 hours of paid work a week if you're single
• at least 24 hours of paid work a week between you if you're in a couple.  One of you must work at least 16 hours per week. 

If you're in a couple and you work less than 24 hours a week between you, you may still be eligible for Working Tax Credit if

• one of you is aged 60 or over and works at least 16 hours a week
• one of you is disable and works at least 16 hours a week
• one of you is incapacitated, in hospital or in prison and the other works at least 16 hours a week.

Visit the Her Majesty's Revenue and Customs (HMRC) website to find out if you are eligible for tax credits and to apply online.

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