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Tax credits Who qualifies for tax credits?

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Couples must make a joint tax credits claim

The general rule is that, to qualify for tax credits, you must be aged 16 or over and be present and ordinarily resident in the UK. 

For child tax credits you must also have a right to reside in the UK and usually live in the UK. You may also qualify if you don't live in the UK but you are:

  • A citizen of another country in the European Economic Area (EEA) and you work in the United Kingdom, or
  • A Crown Servant and posted overseas, or
  • A citizen of a country in the European Economic Area (including the UK) living abroad and you receive a UK state pension or contributions-based Jobseeker’s Allowance.

Couples

Couples must make a joint tax credits claim. If you are part of a couple, irrespective of whether you are married, in a civil partnership or co-habiting you cannot decide to claim as a single person. 

Child tax credits

Child tax credits are for people who are responsible for at least one child or qualifying young person. You can find out who is a 'qualifying young person' on the child tax credits page.

Child tax credit is usually paid direct to the person who is mainly responsible for caring for the child or children.

Working tax credits

Working tax credit is for people who are employed or self-employed who:

  • are paid for that work and
  • expect to work for at least four weeks, 

and who:

  • work at least 16 hours each week and are aged 16 or over and responsible for at least one child or
  • work at least 16 hours a week, are aged 16 or over and disabled or
  • work at least 16 hours a week, are aged 50 or over and have recently claimed certain benefits or
  • are aged 25 or over and usually work at least 30 hours a week

You cannot normally receive working tax credit if you are not working. However, some people will be treated as working, for example when they are receiving Statutory Sick Pay or Statutory Maternity Pay.

Couples and working tax credits

If you are part of a couple, working tax credit is paid to the person who is working 16 hours or more a week. If you both work 16 hours or more a week, you must choose which one of you will receive it.

Paying for childcare

If you qualify for working tax credit and you have to pay for childcare, then you may qualify for help towards the cost of your childcare. 

You can find out more on the page which covers working tax credit. Note that if you are only eligible for child tax credit, you cannot claim for help with childcare payments.

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