Tax credit elements

Tax credits are calculated by adding up all the elements which apply to you, and then reducing them depending on your income.  Child Tax Credit and Working Tax Credit elements are added together if you are eligible for both. The elements are:

• Family element of Child Tax Credit, this is always included in the calculation if you are eligible for Child Tax Credit. 
• Baby element, sometimes called the higher family element, was double the family element, for families with a baby under one. From April 2011 there is no baby element in awards.
  
• Child element for each child or young person.
• Disabled child element for each child or young person on Disability Living Allowance.
• Severely disabled child element for each child or young person on the highest rate care component of Disability Living Allowance.
• Basic element of Working Tax Credit, this is always included if you or your partner are eligible for Working Tax Credit.
• Couple/lone parent element, this is included if you live with a partner or live alone with dependent children/young people.
• 30 hour element, this is included if you or your partner work 30 hours or more, or you have children and your combined hours are at least 30 per week.
• Disability element, this is included for each disabled adult who works at least 16 hours a week; certain conditions have to be met to count as disabled.
• Severe disability element, this is included for each adult who gets the highest rate care component of Disability Living Allowance or the higher rate of Attendance Allowance.
• 50+ return to work element, this was included if you or your partner are over 50 and coming off benefits to return to work. From April 2012 there is no 50+ return to work element.
  
• Childcare element, this is included if you meet the conditions.

There is more information about all the elements, including the disability element, on the Revenue website.