Tax credits

  2019/20 2018/19
Basic element £1,960 £1,960
Couple and lone parent element £2,010 £2,010
30 hour element1 £810 £810
Disabled worker element £3,165 £3,090
Severe disability element £1,365 £1,330
Maximum eligible cost for one child £175 p.w. £175 p.w.
Maximum eligible cost for two or more children £300 p.w. £300 p.w.
Percentage of eligible costs covered 70% 70%
Child tax credit family element £545 £545
Child element £2,780 £2,780
Income threshold £6,420 £6,420
Withdrawal rate 41% 41%
First threshold for those entitled to child tax credit only £16,105 £16,105
Income rise disregard £2,500 £2,500
Income fall disregard £2,500


Limit child element in tax credits and Universal Credit

The Child Element of tax credits and Universal Credit is no longer awarded for third and subsequent children born after 6 April 2017. Multiple births and other exceptional circumstances will be protected from the two children limit.


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