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MD 4: Entitlement to in-work tax credit
or “Who can receive an in-work tax credit for a child and how”

You could also call this:

“You must be at least 16 years old to qualify for the in-work tax credit”

To get an in-work tax credit, you need to meet certain requirements. The first requirement is about your age. You must be at least 16 years old to be eligible for this tax credit. This age requirement is mentioned in section MD 4, which talks about who can get the in-work tax credit.

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Next up: MD 6: Second requirement: principal care

or “You must be the main caregiver for a financially dependent child”

Part M Tax credits paid in cash
Abating WFF tax credits

MD 5First requirement: person’s age

  1. The first requirement for an entitlement to an in-work tax credit is that the person referred to in section MD 4 is 16 or older.

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Notes
  • Section MD 5: amended, on , by section 470(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Section MD 5 list of defined terms in-work payment: repealed, on , by section 470(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Section MD 5 list of defined terms in-work tax credit: inserted, on , by section 470(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).