Tax Credits: Passported benefits

Passported benefits cover a wide variety of benefits and entitlements that claimants may be entitled to when they are awarded tax credits.

Passported benefits cover a wide variety of benefits and entitlements that claimants may be entitled to when they are awarded tax credits. The passporting system is complex and each passported benefit has a different criteria and income threshold. Below we have provided a list of the main passported benefits along with links to further information.

One point of note about the income thresholds quoted in the table. Income for tax credits purposes is not necessarily the same as household income for a particular tax year. Income for tax credit purposes refers to the income figure used to calculate any award once the disregard has been taken into account.

 

Benefit /
entitlement

Basic TC
criteria

More
information

Sure Start
Maternity
Grant

CTC at a rate higher than the family element; or

This is a £500 payment from the social fund to help with the costs of a new baby.

 

See also -

WTC including the disability or severe disability element

Help with
health costs

CTC with or without WTC and household income for tax credits purposes of £15,276 or less; or

Claimants can get free NHS prescriptions, dental treatment, wigs, fabric supports, eye tests, vouchers towards the cost of glasses or contact lenses and help with cost of travel for NHS treatment or referral by a doctor or dentist.

 

See also -

WTC only including the disability or severe disability element and household income for tax credits purposes of £15,276 or less.

Healthy Start

CTC only (no WTC unless received during the four week-run period only) and household income for tax credits purposes of £16,190 or less.

Healthy start offers free milk, fresh fruit and vegetables, infant formula and vitamins to qualifying families.

Claimants must be receiving CTC only and not WTC. However, WTC paid during the four week run-on period does not count as WTC for this purpose.

 

See also -

Free School
Meals

England and Wales - CTC only (no WTC unless it is paid in the four week run-on) and household income for tax credits purposes of £16,190 or less.

See also

 

Scotland - CTC only (not WTC unless it is paid in the four week run-on) and household income for tax credits purposes of £16,190 or less;  or CTC and WTC paid at the maximum rate with household income for tax credits purposes under £6,420 (with effect from 6 April 2010)

Northern Ireland - CTC only (not WTC unless it is paid in the four week run-on) and household income for tax credit purposes of £16,190 or less; *or full time nursery and primary school children whose parents receive WTC and CTC and have household income for tax credits purposes of £16,190 or less. *From September 2014, this is extended to also cover post-primary school pupils.

Help with
funeral
expenses

CTC at a rate higher than the family element; or

This is a payment from the social fund to help with funeral expenses.

 

See also -

WTC including the disability or severe disability element

Help with
court fees

WTC only (without CTC)

Claimants may be able to get help with court fees if they are receiving tax credits. The only automatic passport is for those claimants in receipt of WTC without CTC.

However, claimants receiving CTC may also qualify for remission based on their income.

For more details see the HM Courts Service leaflet.

Help with
the costs
of prison
visits

CTC only; or

Some tax credit claimants may be able to get help with the costs of prison visits.

 

See also -

CTC and WTC; or

WTC only with a disability or severe disability element; and Household income for tax credits purposes is £17,474 or less

 

Updated 28 August 2014