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Tax credits in Scotland

If you are over 16 and on a low income in Scotland, you can apply for tax credits, which are paid by the HM Revenue & Customs. The Government is gradually replacing tax credits with Universal Credit.

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 at least 16 hours a week, you can apply for working tax credit.

If you are in a couple, you will need to make a joint application. You can be paid both elements of tax credits depending on your circumstances.

How to apply for tax credits

You can apply for tax credits by downloading a form from the Gov.uk website here, it should take no more than 5 minutes to find out if you qualify and you can find it all out online.

Child tax credit

Child tax credit is for people, whether working or not who are responsible for children (who are under 16 - or under 20 and in approved education or training).

You will get extra child tax credit if your child is:

  • receives Disability Living Allowance or Personal Independence Payment
  • or is certified blind (or was within 28 weeks of your tax credits claim)

Working tax credit

Working tax credit is for those in low paid work, whether or not they are responsible for children. You might be entitled to working tax credit if one or more of the following describes your circumstances:

  • you're aged 16-24 years old and have a child or qualifying disability or
  • you're 25 or older, with or without children.

You must:

  • do paid work for at least 16 hours a week
  • have an income that is below a certain level.


You may get an extra amount of credit if you pay for approved or registered childcare.

You can find out if you are eligible for tax credits at Gov.uk.

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This content applies to Scotland only.
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