Tax Credits & Child Benefit
Working Tax Credit - £ per year (unless stated)
| Rates and Thresholds | 2010-11 | 2009-10 |
| Basic element | 1,920 | 1,890 |
| Couple and lone parent element | 1,890 | 1,860 |
| 30 hour element | 790 | 775 |
| Disabled worker element | 2,570 | 2,530 |
| Severe disability element | 1,095 | 1,075 |
| 50+ Return to work payment (16-29 hours) | 1,320 | 1,300 |
| 50+ Return to work payment (30+ hours) | 1,965 | 1,935 |
Childcare Element of the Working Tax Credit - £ per year (unless stated)
| Rates and Thresholds | 2010-11 | 2009-10 |
| Maximum eligible cost for one child | £175 per week | £175 per week |
| Maximum eligible cost for two or more children | £300 per week | £300 per week |
| Percentage of eligible costs covered | 80% | 80% |
Child Tax Credit - £ per year (unless stated)
| Rates and Thresholds | 2010-11 | 2009-10 |
| Child Tax Credit Family element | 545 | 545 |
| Family element, baby addition | 545 | 545 |
| Child element | 2,300 | 2,235 |
| Disabled child element | 2,715 | 2,670 |
| Severely disabled child element | 1,095 | 1,075 |
Income thresholds and withdrawal rates - £ per year (unless stated)
| Rates and Thresholds | 2010-11 | 2009-10 |
| First income threshold | 6,420 | 6,420 |
| First withdrawal rate (per cent) | 39% | 39% |
| Second income threshold | 50,000 | 50,000 |
| Second withdrawal rate (per cent) | 6.67% | 6.67% |
| First threshold for those entitled to Child Tax Credit only | 16,190 | 16,040 |
| Income disregard | 25,000 | 25,000 |
Child Benefit/Guardian Allowance - £ per week
| Rates and Thresholds | 2010-11 | 2009-10 |
| Eldest/Only Child | 20.30 | 20.00 |
| Other Children | 13.40 | 13.20 |
| Guardian's Allowance | 14.30 | 14.10 |
