Children's Handbook Scotland 2020/21Chapter 1: Benefits and tax credits 20. Tax credits
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20. Tax credits
Tax credits comprise child tax credit (CTC) and working tax credit (WTC). You can be entitled to either CTC or WTC, or both.
CTC can be paid whether you are in or out of work if you have a dependent child. Your entitlement and how much you get depends on how much income you have. WTC can be paid if you are working for at least 16 hours (or in some cases 24 or 30 hours) a week and have a low income.
If you are single, you make a single claim for tax credits. If you have a partner, you make a couple claim.
HM Revenue and Customs (HMRC) is responsible for the administration of tax credits.
Tax credits are being replaced by universal credit (UC) and you cannot normally make a new claim for tax credits. Eventually, claimants who are on tax credits will be transferred to UC.