2022-2023 rates and thresholds
2021-2022 rates and thresholds
2020-2021 rates and thresholds
2019-2020 rates and thresholds
2018-2019 rates and thresholds
2017-2018 rates and thresholds
2016-2017 rates and thresholds
2015-2016 rates and thresholds
2014-2015 rates and thresholds
2013-2014 rates and thresholds
2012-2013 rates and thresholds
2011-2012 rates and thresholds
2010-2011 rates and thresholds
2009-2010 rates and thresholds
2008-2009 rates and thresholds
2007-2008 rates and thresholds
2006-2007 rates and thresholds
2005-2006 rates and thresholds
2004-2005 rates and thresholds
2003-2004 rates and thresholds
2022-2023 rates and thresholds {#}
| WTC elements |
Maximum Annual Rate |
Daily Rate |
| Basic |
£2,070 |
£5.68 |
| Lone parent/2nd adult |
£2,125 |
£5.83 |
| 30 hour |
£860 |
£2.36 |
| Disability |
£3,345 |
£9.17 |
| Severe Disability |
£1,445 |
£3.96 |
| CTC Element |
Maximum Annual Rate |
Daily Rate |
| Child/Young Person |
£2,935 |
£8.05 |
| Disability |
£3,545 |
£9.72 |
| Severe Disability |
£1,430 |
£3.92 |
| Family |
£545 |
£1.50 |
| Childcare |
Maximum Eligible Costs |
Weekly Rate |
| One child |
70% |
£175 |
| Two or more children |
70% |
£300 |
| WTC & CTC Income Threshold & Withdrawal Rates |
|
| Initial taper start point (WTC) |
£6,770 |
| Initial taper start point (CTC only) |
£17,005 |
| Taper % |
41% |
| Income increase allowance |
£2,500 |
| Income decrease allowance |
£2,500 |
2021-2022 rates and thresholds {#}
| WTC elements |
Maximum Annual Rate |
Daily Rate |
| Basic |
£2,005 |
£5.50 |
| Lone parent/2nd adult |
£2,060 |
£5.65 |
| 30 hour |
£830 |
£2.28 |
| Disability |
£3,240 |
£8.88 |
| Severe Disability |
£1,400 |
£3.84 |
| CTC elements |
Maximum Annual Rate |
Daily Rate |
| Child/Young Person |
£2,845 |
£7.80 |
| Disability |
£3,435 |
£9.42 |
| Severe Disability |
£1,390 |
£3.81 |
| Family |
£545 |
1.50 |
| Childcare |
Maximum Eligible Costs |
Weekly Rates |
| One child |
70% |
£175 |
| Two or more children |
70% |
£300 |
| WTC & CTC Income Thresholds & Withdrawal Rates |
|
| Initial taper start point (WTC) |
£6,565 |
| Initial taper start point (CTC only) |
£16,480 |
| Taper rate (%) |
41% |
| Income increase allowance |
£2,500 |
| Income decrease allowance |
£2,500 |
2020-2021 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,995 |
£5.47 |
| Lone parent/2nd adult |
£2,045 |
£5.61 |
| 30 hour |
£825 |
£2.27 |
| Disability |
£3,220 |
£8.83 |
| Severe Disability |
£1,390 |
£3.81 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child/Young Person |
£2,830 |
£7.76 |
| Disability |
£3,415 |
£9.36 |
| Severe Disability |
£1,385 |
£3.80 |
| Family |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
-
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,530 |
| Initial taper start point (CTC only) |
£16,385 |
| Taper rate (%) |
41% |
| Income increase allowance |
£2,500 |
| Income decrease allowance |
£2,500 |
2019-2020 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,960 |
£5.37 |
| Lone parent/2nd adult |
£2,010 |
£5.51 |
| 30 Hour |
£810 |
£2.22 |
| Disability |
£3,165 |
£8.65 |
| Severe Disability |
£1,365 |
£3.73 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child/Young person |
£2,780 |
£7.62 |
| Disability |
£3,355 |
£9.17 |
| Severe Disability |
£1,360 |
£3.72 |
| Family |
£545 |
£1.50 |
-
| Childcare |
Maximum eligible costs |
Weeky rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
2018-2019 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,960 |
£5.37 |
| Lone parent/2nd adult |
£2,010 |
£5.51 |
| 30 Hour |
£810 |
£2.22 |
| Disability |
£3,090 |
£8.47 |
| Severe Disability |
£1,330 |
£3.65 |
-
| CTC elements |
Maximum annual rate |
Daily rate |
| Child/Young person |
£2,780 |
£7.62 |
| Disability |
£3,275 |
£8.98 |
| Severe Disability |
£1,325 |
£3.63 |
| Family |
£545 |
£1.50 |
-
| Childcare |
Maximum eligible costs |
Weeky rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
-
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£16,105 |
| Taper rate (%) |
41% |
| Income Increase Allowance |
£2,500 |
| Income Decrease Allowance |
£2,500 |
2017-2018 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,960 |
£5.37 |
| Lone parent / 2nd adult |
£2,010 |
£5.51 |
| 30 Hour |
£810 |
£2.22 |
| Disability |
£3,000 |
£8.22 |
| Severe Disability |
£1,290 |
£3.54 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child/Young person |
£2,780 |
£7.62 |
| Disability |
£3,175 |
£8.70 |
| Severe Disability |
£1,290 |
£3.54 |
| Family |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175 |
| Two or more children |
70% |
£300 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Intial taper start point (WTC) |
£6,420 |
| Intital taper start point (CTC only) |
£16,105 |
| Taper rate (%) |
41% |
| Income Increase Allowance |
£2,500 |
| Income Decrease Allowance |
£2,500 |
2016 -2017 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,960 |
£5.37 |
| Lone parent / 2nd adult |
£2,010 |
£5.51 |
| 30 Hour |
£810 |
£2.22 |
| Disability |
£2,970 |
£8.14 |
| Severe Disability |
£1,275 |
£3.50 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child/Young person |
£2,780 |
£7.62 |
| Disability |
£3,140 |
£8.61 |
| Severe Disability |
£1,275 |
£3.50 |
| Family |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Intial taper start point (WTC) |
£6,420 |
| Intital taper start point (CTC only) |
£16,105 |
| Taper rate (%) |
41% |
| Income Increase Allowance |
£2,500 |
| Income Decrease Allowance |
£2,500 |
2015-2016 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,960 |
£5.36 |
| Lone parent / 2nd adult |
£2,010 |
£5.50 |
| 30 Hour |
£810 |
£2.22 |
| Disability |
£2,970 |
£8.12 |
| Severe Disability |
£1,275 |
£3.49 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£2,780 |
£7.60 |
| Disability |
£3,140 |
£8.58 |
| Severe Disability |
£1,275 |
£3.49 |
| Family |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£16,105 |
| Taper rate (%) |
41% |
| Income Increase Allowance |
£5,000 |
| Income Decrease Allowance |
£2,500 |
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2014-2015 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,940 |
£5.32 |
| Lone parent / 2nd adult |
£1,990 |
£5.46 |
| 30 Hour |
£800 |
£2.20 |
| Disability |
£2,935 |
£8.05 |
| Severe Disability |
£1,255 |
£3.44 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£2,750 |
£7.54 |
| Disability |
£3,100 |
£8.50 |
| Severe Disability |
£1,255 |
£3.44 |
| Family |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£16,010 |
| Taper rate (%) |
41% |
| Income Increase Allowance |
£5,000 |
| Income Decrease Allowance |
£2,500 |
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2013-2014 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,920 |
£5.27 |
| Lone parent / 2nd adult |
£1,970 |
£5.40 |
| 30 Hour |
£790 |
£2.17 |
| Disability |
£2,855 |
£7.83 |
| Severe Disability |
£1,220 |
£3.35 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£2,720 |
£7.46 |
| Disability |
£3,015 |
£8.27 |
| Severe Disability |
£1,220 |
£3.35 |
| Family |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
WTC and CTC income thresholds and withdrawal rates
Note: The Income Increase Allowance decreased from £10,000 to £5,000 from 6 April 2013
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£15,910 |
| Taper rate (%) |
41% |
| Income Increase Allowance |
£5,000 |
| Income Decrease Allowance |
£2,500 |
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2012-2013 rates and thresholds
Note: The 50+ elements of WTC have been withdrawn from 06-04-2012
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,920 |
£5.27 |
| Lone parent / 2nd adult |
£1,950 |
£5.35 |
| 30 Hour |
£790 |
£2.17 |
| Disability |
£2,790 |
£7.65 |
| Severe Disability |
£1,190 |
£3.27 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£2,690 |
£7.37 |
| Disability |
£2,950 |
£8.09 |
| Severe Disability |
£1,190 |
£3.27 |
| Family |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
WTC and CTC income thresholds and withdrawal rates
Note: The second taper start point of £40,000 for CTC Family element was withdrawn from 06-04-2012
Note: An income disregard of £2,500 for a decrease in income was introduced from 06-04-2012
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£15,860 |
| Taper rate (%) |
41% |
| Income Increase Allowance |
£10,000 |
| Income Decrease Allowance |
£2,500 |
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2011-2012 rates and thresholds
Note: The 50+ element will be withdrawn on 6 April 2012. Award notices issued from 11 October 2011 will show a revised award for 2011-2012, but will not explain that the 50+ element will stop in April 2012.
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,920 |
£5.25 |
| Lone parent / 2nd adult |
£1,950 |
£5.33 |
| 30 Hour |
£790 |
£2.16 |
| Disability |
£2,650 |
£7.25 |
| Severe Disability |
£1,130 |
£3.09 |
| 50+ (16-29 hours) |
£1,365 |
£3.73 |
| 50+ (30+ hours) |
£2,030 |
£5.55 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£2,555 |
£6.99 |
| Disability |
£2,800 |
£7.66 |
| Severe Disability |
£1,130 |
£3.09 |
| Family |
£545 |
£1.49 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£15,860 |
| First taper rate (%) |
41% |
| Second taper start point (CTC Family element) |
£40,000 |
| Second taper rate (%) |
41% |
| Income Increase Allowance |
£10,000 |
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2010-2011 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,920 |
£5.27 |
| Lone parent / 2nd adult |
£1,890 |
£5.18 |
| 30 Hour |
£790 |
£2.17 |
| Disability |
£2,570 |
£7.05 |
| Severe Disability |
£1,095 |
£3.00 |
| 50+ (16-29 hours) |
£1,320 |
£3.62 |
| 50+ (30+ hours) |
£1,965 |
£5.39 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£2,300 |
£6.31 |
| Disability |
£2,715 |
£7.44 |
| Severe Disability |
£1,095 |
£3.00 |
| Family |
£545 |
£1.50 |
| Baby |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
80% |
£175.00 |
| Two or more children |
80% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£16,190 |
| First taper rate (%) |
39% |
| Second taper start point (CTC Family element) |
£50,000 |
| Second taper rate (%) |
6.67% |
| Income Increase Allowance |
£25,000 |
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2009-2010 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,890 |
£5.18 |
| Lone parent / 2nd adult |
£1,860 |
£5.10 |
| 30 Hour |
£775 |
£2.13 |
| Disability |
£2,530 |
£6.94 |
| Severe Disability |
£1,075 |
£2.95 |
| 50+ (16-29 hours) |
£1,300 |
£3.57 |
| 50+ (30+ hours) |
£1,935 |
£5.31 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£2,235 |
£6.13 |
| Disability |
£2,670 |
£7.32 |
| Severe Disability |
£1,075 |
£2.95 |
| Family |
£545 |
£1.50 |
| Baby |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
80% |
£175.00 |
| Two or more children |
80% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£16,040 |
| First taper rate (%) |
39% |
| Second taper start point (CTC Family element) |
£50,000 |
| Second taper rate (%) |
6.67% |
| Income Increase Allowance |
£25,000 |
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2008-2009 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,800 |
£4.94 |
| Lone parent / 2nd adult |
£1,770 |
£4.85 |
| 30 Hour |
£735 |
£2.02 |
| Disability |
£2,405 |
£6.59 |
| Severe Disability |
£1,020 |
£2.80 |
| 50+ (16-29 hours) |
£1,235 |
£3.39 |
| 50+ (30+ hours) |
£1,840 |
£5.05 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£2,085 |
£5.71 |
| Disability |
£2,540 |
£6.96 |
| Severe Disability |
£1,020 |
£2.80 |
| Family |
£545 |
£1.50 |
| Baby |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
80% |
£175.00 |
| Two or more children |
80% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£6,420 |
| Initial taper start point (CTC only) |
£15,575 |
| First taper rate (%) |
39% |
| Second taper start point (CTC Family element) |
£50,000 |
| Second taper rate (%) |
6.67% |
| Income Increase Allowance |
£25,000 |
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2007-2008 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,730 |
£4.73 |
| Lone parent / 2nd adult |
£1,700 |
£4.65 |
| 30 Hour |
£705 |
£1.93 |
| Disability |
£2,310 |
£6.32 |
| Severe Disability |
£980 |
£2.68 |
| 50+ (16-29 hours) |
£1,185 |
£3.24 |
| 50+ (30+ hours) |
£1,770 |
£4.84 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£1,845 |
£5.05 |
| Disability |
£2,440 |
£6.67 |
| Severe Disability |
£980 |
£2.68 |
| Family |
£545 |
£1.49 |
| Baby |
£545 |
£1.49 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
80% |
£175.00 |
| Two or more children |
80% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£5,220 |
| Initial taper start point (CTC only) |
£14,495 |
| First taper rate (%) |
37% |
| Second taper start point (CTC Family element) |
£50,000 |
| Second taper rate (%) |
6.67% |
| Income Increase Allowance |
£25,000 |
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2006-2007 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,665 |
£4.57 |
| Lone parent / 2nd adult |
£1,640 |
£4.50 |
| 30 Hour |
£680 |
£1.87 |
| Disability |
£2,225 |
£6.10 |
| Severe Disability |
£945 |
£2.59 |
| 50+ (16-29 hours) |
£1,140 |
£3.13 |
| 50+ (30+ hours) |
£1,705 |
£4.68 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£1,765 |
£4.84 |
| Disability |
£2,350 |
£6.44 |
| Severe Disability |
£945 |
£2.59 |
| Family |
£545 |
£1.50 |
| Baby |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
80% |
£175.00 |
| Two or more children |
80% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£5,220 |
| Initial taper start point (CTC only) |
£14,155 |
| First taper rate (%) |
37% |
| Second taper start point (CTC Family element) |
£50,000 |
| Second taper rate (%) |
6.67% |
| Income Increase Allowance |
£25,000 |
Top of page
2005-2006 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,620 |
£4.44 |
| Lone parent / 2nd adult |
£1,595 |
£4.37 |
| 30 Hour |
£660 |
£1.81 |
| Disability |
£2,165 |
£5.94 |
| Severe Disability |
£920 |
£2.53 |
| 50+ (16-29 hours) |
£1,110 |
£3.05 |
| 50+ (30+ hours) |
£1,660 |
£4.55 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£1,690 |
£4.64 |
| Disability |
£2,285 |
£6.27 |
| Severe Disability |
£920 |
£2.53 |
| Family |
£545 |
£1.50 |
| Baby |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£175.00 |
| Two or more children |
70% |
£300.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£5,220 |
| Initial taper start point (CTC only) |
£13,910 |
| First taper rate (%) |
37% |
| Second taper start point (CTC Family element) |
£50,000 |
| Second taper rate (%) |
6.67% |
| Income Increase Allowance |
£2,500 |
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2004-2005 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,570 |
£4.31 |
| Lone parent / 2nd adult |
£1,545 |
£4.24 |
| 30 Hour |
£640 |
£1.76 |
| Disability |
£2,100 |
£5.76 |
| Severe Disability |
£890 |
£2.44 |
| 50+ (16-29 hours) |
£1,075 |
£2.95 |
| 50+ (30+ hours) |
£1,610 |
£4.42 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£1,625 |
£4.46 |
| Disability |
£2,215 |
£6.07 |
| Severe Disability |
£890 |
£2.44 |
| Family |
£545 |
£1.50 |
| Baby |
£545 |
£1.50 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£135.00 |
| Two or more children |
70% |
£200.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£5,060 |
| Initial taper start point (CTC only) |
£13,480 |
| First taper rate (%) |
37% |
| Second taper start point (CTC Family element) |
£50,000 |
| Second taper rate (%) |
6.67% |
| Income Increase Allowance |
£2,500 |
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2003-2004 rates and thresholds
| WTC elements |
Maximum annual rate |
Daily rate |
| Basic |
£1,525 |
£4.17 |
| Lone parent / 2nd adult |
£1,500 |
£4.10 |
| 30 Hour |
£620 |
£1.70 |
| Disability |
£2,040 |
£5.58 |
| Severe Disability |
£865 |
£2.37 |
| 50+ (16-29 hours) |
£1,045 |
£2.86 |
| 50+ (30+ hours) |
£1,565 |
£4.28 |
| CTC elements |
Maximum annual rate |
Daily rate |
| Child / Young person |
£1,445 |
£3.95 |
| Disability |
£2,155 |
£5.89 |
| Severe Disability |
£865 |
£2.37 |
| Family |
£545 |
£1.49 |
| Baby |
£545 |
£1.49 |
| Childcare |
Maximum eligible costs |
Weekly rates |
| One child |
70% |
£135.00 |
| Two or more children |
70% |
£200.00 |
| WTC and CTC income thresholds and withdrawal rates |
- |
| Initial taper start point (WTC) |
£5,060 |
| Initial taper start point (CTC only) |
£13,230 |
| First taper rate (%) |
37% |
| Second taper start point (CTC Family element) |
£50,000 |
| Second taper rate (%) |
6.67% |
| Income Increase Allowance |
£2,500 |