Welfare Benefits and Tax Credits Handbook 2024/25Part 10: General rules for tax creditsChapter 63: Income: tax credits 2. Whose income counts
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2. Whose income counts
If you are a member of a couple (see here), your partner’s income is added to yours.1s7(5) TCA 2002 Otherwise, only your own income counts.
 
1     s7(5) TCA 2002 »
Children’s income
Children’s income is ignored. However, if you have transferred money under a trust to your child and tax rules treat that income as still belonging to you, it may also be treated as yours for tax credits.1Reg 14(2)(b)(vii) TC(DCI) Regs
 
1     Reg 14(2)(b)(vii) TC(DCI) Regs »
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