Tax credits (Child Tax Credit and Working Tax Credit)
Please note that Universal Credit has now been rolled out across the UK and this will replace Child Tax Credit, Working Tax Credit, Housing Benefit and other benefits for all new applicants.
For families currently receiving Child Tax Credit and Working Tax Credit, here is an overview of entitlement. Payments are based on current personal circumstances, such as employment, number of children and annual income. Parents of children with disability needs may be eligible for both Child Tax Credit and Working Tax Credit. The amount received depends on other income. Child Disability Payment/DLA doesn’t count as income when tax credits are worked out. Other benefits like Carer’s Allowance do count as income and can reduce tax credit payments.
Here is a breakdown of Child Tax Credit elements and what they mean:
| The Child Tax Credit Elements | What it means | Maximum amount for 2022-23 |
| Family Element – the basic element | It’s the basic payment if you are responsible for one or more children | £545 |
| Child Element | This is paid for each of your children. It is paid on top of the basic family element. | £2,935 |
| Disability Element | This is an extra payment for each disabled child you have. | £3,545 |
| Severe Disability Element | This is an extra payment for each severely disabled child you have. It is paid on top of any disability element. | £1,430 |
To receive the disability element the child must receive any rate Child Disability Payment DLA (care or mobility component). To receive the severe disability element the child must receive high rate Child Disability Payment DLA (care component). Calculations are complex and it may be worthwhile double-checking to avoid overpayment (which will lead to recouping from future payments). To find out more about entitlement, you can use the tax credits calculator or contact the Tax Credit Helpline
Please see the following links regarding Tax Credits including current rates: