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Wednesday, 3 October 2023

You don't work but have children: entitlement table

This table gives you an idea of the tax credits you could get if you have children and don’t work. It shows roughly what you could get in total for the current tax year. Also use this table if you have a partner, neither of you work, and you've got children.

You don't work but have children

The amounts shown are the total amount of tax credits you could get for the whole of the current tax year. This started on 6 April 2023 and will end on 5 April 2013. The annual income is your joint income if you're in a couple.

Annual income £ One child Two children Three children
0 3,235 5,925 8,615
5,000 3,235 5,925 8,615
8,000 3,235 5,925 8,615
10,000 3,235 5,925 8,615
15,000 3,235 5,925 8,615
20,000 1,540 4,230 6,920
25,000 0 2,180 4,870
30,000 0 130 2,820
35,000 0 0 770
40,000 0 0 0

Who should use this table?

You can use this table if you have children and one of the following applies:

  • you are single and don't work
  • you have a partner and neither of you work

There are other entitlement tables as well. If you're not sure whether you're using the right one you can check by following the link below.

How to use this table

Find the annual income level in the first column that's nearest to your own total income for the last tax year (joint income for couples). This includes income from work, some state benefits (such as contributions-based Jobseeker's Allowance), and other income (such as interest on savings) over £300. A tax year runs from 6 April to 5 April. If your income this tax year is likely to be more than £2,500 lower, you might need to look at a different annual income level. See the next section for how to work out which figure to use.

Find the heading from the other columns that applies to you.

Where the row and column meet that is the typical amount of tax credits award for those circumstances.

You should use the information in this table as a guide only. For a better idea of how much you might be entitled to, you can use a more detailed online tax credits calculator. It should take about 10-15 minutes to fill in.

If your income will drop in this tax year by more than £2,500

If your income is likely to drop this tax year by more than £2,500, you might need to look at a different annual income level. Follow the steps below.

Step one

Take your lower income.

Step two

Add £2,500 to it. This is because the Tax Credit Office ignores the first £2,500 of the income drop when working out your payments.

Step three

Find the annual income level in the table that's nearest to your answer.

For example, your income for the last tax year was £30,000. But you estimate that your income will drop to £18,000 for this tax year (6 April 2023 to 5 April 2023). You need to look at the annual income of £20,000 in the table.

This is worked out like this:

£18,000 + £2,500 = £20,500. So the nearest income in the table is £20,000.

Provided by HM Revenue and Customs

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