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A parent's guide to family tax credits

WHAT IS WORKING TAX CREDIT (WTC) AND THE CHILD TAX CREDIT (CTC)? WTC is a tax credit designed to top up earnings of low-paid workers. It replaces the adult support in Working Families Tax Credit and Disabled Person's Tax Credit.

WTC is a tax credit designed to top up earnings of low-paid workers. It replaces the adult support in Working Families Tax Credit and Disabled Person's Tax Credit.

CTC brings together the various strands of support for families with children: the child elements in Income Support, Jobseeker's Allowance, Working Families' Tax Credit, Disabled Person's Tax Credit and the Children's Tax Credit - into one streamlined system. Both tax credits come into effect on 7 April 2003.

WHAT DOES THE WTC COMPRISE?

The tax credit is made up of one basic element (29.20 a week) with additional support for:

* Couples - 28.80 a week

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