Disabled Person's Tax Credit (DPTC)

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Attribution:  

The following information is an extract from that published 

by the Inland Revenue.

 

 

£ per Week 2000-01 £ per Week from 10 April 2001

£ per Week from 4 June 2001

£ per Week from 9 April 2002 £ per Week from 4 June 2002

Single person basic tax credit

55.15 56.05

61.05

62.10 62.10

Lone parent/couple basic tax credit

84.90 86.25

91.25

92.80 95.30

30-hour tax credit

11.25 11.45

11.45

11.65 11.65

Child tax credits
Under 16 (1)

25.60 26.00

26.00

26.45 26.45

16-18

26.35 26.75

26.75

27.20 27.20

Disabled child tax credit

22.25 30.00

30.00

35.50 35.50

Enhanced Disability Tax Credit (lone parent/couple)

N/A 16.00

16.00

16.25 16.25

Enhanced Disability Tax Credit (single person)

N/A 11.05

11.05

11.25 11.25

Enhanced Disability Tax Credit (child) (2)

N/A 41.05

41.05

46.75 46.75
Maximum eligible childcare costs allowed (3) - 1 child 100.00 100.00 135.00 135.00 135.00
Maximum eligible childcare costs allowed (3) - 2 or more children 150.00 150.00 200.00 200.00 200.00
Income threshold - single person 71.10 72.25 72.25 73.50 73.50
Income threshold - lone parent/couple 91.45 92.90 92.90 94.50 94.50

(1) For awards starting from June 2000 for 2000-01.
(2) Includes the disabled child tax credit for relevant awards starting from April 2001.
(3) Childcare tax credit is 70% of eligible childcare costs allowed.

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