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Benefits for Students in Scotland Handbook | 2022/23 | 20th edn

Tax credit rates 2022/23
 
£ per day
£ per year
Child tax credit
Family element (child born before 6 April 2017)
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
Lone parent element
5.83
2,125
Couple 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
 
Eligible childcare costs:
 
 
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