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Rates and Allowances - Tax Credits/Child Benefit

Rates and thresholds

The rates and thresholds of the tax credits are shown below.

Working Tax Credit - £ per year (unless stated)
Rates and Thresholds	April 2008	April 2009
Basic element	£1,800	£1,890
Couple and lone parent element	£1,770	£1,860
30 hour element	£735	£775
Disabled worker element	£2,405	£2,530
Severe disability element	£1,020	£1,075
50+ Return to work payment (16-29 hours)	£1,235	£1,300
50+ Return to work payment (30+ hours)	£1,840	£1,935

Childcare element of the Working Tax Credit - £ per year (unless stated)
Rates and Thresholds	April 2008	April 2009
Maximum eligible cost for one child	£175 per week	£175 per week
Maximum eligible cost for two or more children	£300 per week	£300 per week
Percentage of eligible costs covered	80%	80%

Child Tax Credit - £ per year (unless stated)
Rates and Thresholds	April 2008	April 2009
Child Tax Credit Family element	£545	£545
Family element, baby addition	£545	£545
Child element	£2,085	£2,235
Disabled child element	£2,540	£2,670
Severely disabled child element	£1,020	£1,075

Income thresholds and withdrawal rates - £ per year (unless stated)
Rates and Thresholds	April 2008	April 2009
First income threshold	£6,420	£6,420
First withdrawal rate (per cent)	39%	39%
Second income threshold	£50,000	£50,000
Second withdrawal rate (per cent)	6.67%	6.67%
First threshold for those entitled to Child Tax Credit only	£15,575	£16,040
Income disregard	£25,000	£25,000

Child Benefit - £ per week
Rates	April 2008	Jan 2009
Eldest/Only Child	£18.80	£20.00
Other Children	£12.55	£13.20

Guardian Allowance - £ per week
Rates	April 2008	April 2009
Guardian’s Allowance	£13.45	£14.10

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