TCTM02456 - Entitlement: WTC entitlement - Qualifying remunerative work: Meal or refreshment breaks
»Ê¹ÚÌåÓýapp Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(4)(b)
Treat a person as working during any period allowed by the employer for a meal or refreshment break, provided that the person is or expects to be paid for that time.
Example
- A woman’s contract of employment states that she works 13.5 hours a week and is paid for three lunch breaks of an hour each. »Ê¹ÚÌåÓýapp work is qualifying remunerative work because the person is paid for 16.5 hours each week under her contract of employment.