TCTM02469 - Entitlement: WTC entitlement - Qualifying remunerative work: COVID-19: Absences from work due to taking emergency volunteering leave, COVID-19 restrictions and NHS Test and Trace self-isolation instructions

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg 4(4)(c)

Emergency Volunteering Leave

When reckoning the number of hours a person normally works, any period of absence due to that person taking emergency volunteering leave under Schedule 7 of the Coronavirus Act 2020, is disregarded.

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg 4(4)(d)

COVID restrictions and NHS Test and Trace self-isolation instructions

When reckoning the number of hours a person normally works, the following periods of absence are disregarded:

- Self-isolation due to the coronavirus as instrusted by the NHS Test and Trace; or

- Unable to attend work as a direct consequence of restrictions imposed due to the coronavirus restrictions