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Children's Handbook Scotland | 2022/23

Tax credit rates 2022/23

Child tax credit	£ per day	£ per year
Family element	1.50	545
Child element	8.05	2,935
Disabled child element	9.72	3,545
Severely disabled child element	13.64	4,975
Working tax credit
Basic element	5.68	2,070
Couple element	5.83	2,125
Lone parent element	5.83	2,125
30-hour element	2.36	860
Disabled worker element	9.17	3,345
Severe disability element	3.96	1,445
Childcare element
70% eligible childcare costs to a weekly maximum of:
One child		70% of 175
Two or more children		70% of 300
Income thresholds
Working tax credit only or with child tax credit		6,770
Child tax credit only		17,005