Tax credit rates 2021/22 £ per day £ per yearChild tax creditFamily element (child born before 6 April 2017)1.50545Child element7.802,845Disabled child element9.423,435Severely disabled child element13.224,825 Working tax credit Basic element5.502,005Lone parent element5.652,060Couple element5.652,06030-hour element2.28830Disabled worker element8.883,240Severe disability element3.841,400Childcare element Eligible childcare costs: One child70% of £175Two or more children70% of £300 Income thresholdsWorking tax credit only or with child tax credit 6,565Child tax credit only 16,480