TCTM01004 - Overview and Purpose: »Ê¹ÚÌåÓýapp purpose of Working Tax Credit (WTC)

»Ê¹ÚÌåÓýapp WTC provides in-work support for low income people, with or without children. It extends eligibility to in-work support to people aged 25 and over without children or a disability. It contains a childcare element in recognition of extra costs faced by working parents with childcare needs. »Ê¹ÚÌåÓýapp childcare element is paid directly to the main carer of the children and entitlement to the childcare element is extended to include childcare by an approved home carer providing care in the child’s own home.