Tax credits
This content applies to Scotland only.
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If you are over 16 and on a low income, you can apply for tax credits, which are paid by the Inland Revenue.
What are tax credits?
There are two kinds of tax benefits you can apply for.
- If you are responsible for at least one child, you can apply for child tax credit.
- If you work more than 16 hours a week, you can apply for working tax credit.
Both these tax credit are means-tested, so whether you will receive them depends on the amount you earn. If you are in a couple, you will need to make a joint application.
Child tax credit
Child tax credit is paid in respect of any children you are responsible for. You do not have to be working to claim, but you may not be eligible if you have a high income.
You will get extra child tax credit if your child is:
- under the age of one, or
- disabled.
Working tax credit
You might be entitled to working tax credit if:
- you or your partner are 16 or over and
- you work for at least 16 hours a week and,
- you are responsible for a child, or
- you have a disability that makes it hard for you to get a job
- you or your partner are 25 or over and working for at least 30 hours a week, or
- you are over 50 and have just started work for at least 16 hours a week. Prior to starting work you must have been receiving certain benefits for at least six months.
Visit the Direct.gov website to find out whether you are eligible for tax credits and to apply online.


