Back to previous
2. Who is eligible
As new claims cannot be made, students getting working tax credit (WTC) will be those who were already on WTC (and/or child tax credit (CTC)) before starting the course. If you cannot claim WTC, you may be able to get universal credit instead (see Chapter 10).
You qualify for WTC if you meet all of the following conditions.
    You are working sufficient hours and have a child or a disability, or you meet certain age conditions (see below).
    You are ‘present and ordinarily resident’ in the UK and not a ‘person subject to immigration control’. These terms are explained in CPAG’s Welfare Benefits and Tax Credits Handbook (for subscribers).
    Your income is not too high (see here).
There are no special rules for students. Both part-time and full-time students are eligible.
Qualifying hours
To get WTC, you must work sufficient hours and meet other conditions. There are four ways to qualify.1Reg 4 The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 No.2005
    You have a child living with you. You are eligible if:
      you are aged 16 or over; and
      you are working at least 16 hours a week and you are single or your partner is incapacitated, in hospital or prison, or gets carer’s allowance, or you are a member of a couple and you are working at least 16 hours a week and between you and your partner you are working at least 24 hours a week; and
      you have a dependent child. The rules are the same as for CTC (see here).
    You are a disabled worker. You are eligible if:
      you are aged 16 or over; and
      you are working 16 hours or more a week; and
      you have a disability that puts you at a disadvantage in getting a job and you pass a disability benefit test. If you are unable to satisfy one of a list of activities or functions about your mobility, manual dexterity, vision, hearing, speech, fits and mental disability, and about any severe pain and rehabilitation, you pass the disadvantage test. HMRC may contact a doctor or medical professional to confirm this. You pass the disability benefit test if you get certain benefits such as disability living allowance, adult disability payment or personal independence payment, or you have been getting employment and support allowance for at least 28 weeks or a disability premium in a means-tested benefit. For more details, see CPAG’s Welfare Benefits and Tax Credits Handbook (for subscribers). The test is also detailed in the notes for the claim form, TC600.
    You are over 25. You are eligible if:
      you are aged 25 or over; and
      you are working 30 hours or more a week.
    You are over 60. You are eligible if:
      you are aged 60 or over; and
      you are working 16 hours or more a week.
In each case, the work you do must be paid work. It must be expected to continue for at least four weeks from the time you claim WTC. This means you can claim WTC for work during long vacations but not during short vacations unless you will be working for at least four weeks. You can also claim during term time if you normally work sufficient hours to qualify. You must tell HMRC when you stop work, or if your hours reduce below the level required to qualify for WTC. In either case, your WTC award continues for another four weeks (called the ‘four-week run-on’).
 
1     Reg 4 The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 No.2005 »