CPAG in Scotland: Tax Credits Project: Tax Credits

CPAG in Scotland Tax Credits Project: Factsheet 13

Tax Credits – a passport to other help

There are two types of tax credit; child tax credit and working tax credit. You claim them together and may get either or both. Tax credits are administered by Her Majesty’s Revenue and Customs (referred to as the Revenue in this leaflet).

Having an award of child tax credit (CTC) or working tax credit (WTC) can sometimes mean that you are ‘passported’ to other assistance. This leaflet explains what other help is available and what other conditions you must meet. This leaflet focuses on tax credits, but other people, for example people on income support, can also qualify for help.

Sure Start Maternity Grant

Funeral Payment

Free school lunches

What is it?

A grant to help with the costs of pregnancy or a new baby. It is £500 per baby

A grant to help with the costs of a funeral when a partner, relative or close friend has died

Access to free school lunches for dependent children

What tax credit award do you need?

CTC above the family element, or WTC which includes the disability or severe disability element

CTC (but not WTC), with an annual income for tax credits purposes of £16,190 or less or CTC and WTC, with an annual income of £6,420 or less, or during the four-week run-on after stopping work

Other conditions

You are pregnant and within 11 weeks of the expected week of the birth, or

you gave birth within the last 3 months,

you have adopted a child under 1, or

you have a parental order to have a child by a surrogate mother

You are the partner of the deceased, who was a UK resident, or

You are a parent of the deceased, unless there is an absent parent not on a qualifying benefit, or

You are a close relative or friend, but only in certain circumstances

From August 2010, the Scottish Government has agreed to extend free school lunches to all P1-3 pupils

A school clothing grant is also available under similar criteria, although this can vary between local authorities

How to claim

Form SF100 from Jobcentre or www.dwp.gov.uk

A health professional must sign the back to confirm you’ve had health advice.

Claim from 11 weeks before to 3 months after birth. Claim in time even if waiting for tax credit decision, then reclaim when awarded.

Form SF200 from Jobcentre or www.dwp.gov.uk

Claim from date of death up to 3 months from date of the funeral.

Forms available from your local authority.

Health benefits

Healthy Start Scheme

Energy Assistance Package

What is it?

Free prescriptions, help with dental treatment, glasses, fares to hospital for treatment, wigs and fabric supports

Free vitamins and vouchers which can be exchanged for milk, fruit and vegetables. Each weekly voucher is worth £3.10 and can be used in registered shops (list available on www.healthystart.nhs.uk)

Help with insulation, draught-proofing, and energy advice. Families with a child aged under 16 may qualify for the enhanced package which can include help with central heating.

What tax credit award do you need?

CTC, or CTC and WTC, or WTC including the disability or severe disability element, and your annual income for tax credits purposes is £15,276 or less

CTC (but not WTC), with an annual income for tax credits purposes of £16,190 or less Note: you cannot get help from the Healthy Start Scheme if you get WTC (except for during the 4-week run-on after stopping work).

CTC above the family element or WTC with an annual income of less than £18,165.

Other conditions

You are pregnant and/or have a child under 4.

How to claim

If you are entitled, the Revenue will automatically send your details to the NHS, who will send you a credit-card style NHS Tax credits Exemption Certificate.

Claim forms are available from maternity clinics and on www.healthystart.nhs.uk and must be countersigned by a health professional.

Phone Energy Saving Trust on 0800 512 012

Further information and advice

Child Poverty Action Group in Scotland
0141 552 0552 advice line for advisers on benefits and tax credits,
Monday, Tuesday, Wednesday and Thursday 10am to 12pm

Email: advice@cpagscotland.org.uk
email advice for advisers on benefits and tax credits

Website: www.cpag.org.uk
for more tax credit leaflets from CPAG in Scotland

CPAG publishes the Welfare Benefits and Tax Credits Handbook, a comprehensive guide to benefits and tax credits for claimants and advisers.

CPAG in Scotland’s advice line is only for advisers. If you are having problems with your own tax credit or benefit claim and are in need of advice you should contact your citizens advice bureau or other local welfare rights service.

HM Revenue and Customs
Tax Credit Helpline 0845 300 3900
(textphone 0845 300 3909)

This fact sheet was last updated April 2010

Child Poverty Action Group is a charity registered in England and Wales (registration number 294841) and in Scotland (registration number SC039339). Company limited by guarantee registered in England (registration number 1993854). Registered office: 94 White Lion Street, London N1 9PF