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»Ê¹ÚÌåÓýapp Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 3(1)(d)

»Ê¹ÚÌåÓýapp childcare element is an element of WTC and is added to the basic element with any of the other qualifying elements of WTC appropriate to the claimant’s circumstances.

»Ê¹ÚÌåÓýapp Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 20(2) & (3)

From 6 April 2011 the childcare element can help with 70% of eligible childcare costs up to a maximum cost of:

• £175 a week, where the childcare is in respect of one child, and
• £300 a week. where the childcare is in respect of two or more children

This means that the maximum childcare element available is £122.50 for the childcare for one child and £210.00 for two or more children.

(For awards prior to 6 April 2011, the childcare element allowed for up to 80% of eligible cost and for awards prior to 6 April 2006, the rate was 70%)

Payment of the childcare element will be made to the main carer.