Tax credits

  2021/22 2020/21
Basic element £2,005 £3,040
Couple and lone parent element £2,060 £2,045
30-hour element1 £830 £825
Disabled worker element £3,240 £3,220
Severe disability element £1,400 £1,390
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 £2,845 £2,830
Income threshold £6,565 £6,530
Withdrawal rate 41% 41%
First threshold for those entitled to child tax credit only £16,480 £16,385
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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