Skip to main content

Tax Credits: Conditions of Employment

Volume 487: debated on Thursday 29 January 2009

To ask the Chancellor of the Exchequer what guidance his Department provides to employers on whether employees on extended periods of sabbatical leave on part pay are eligible for tax credits. (251119)

Entitlement to Working Tax Credit (WTC) is dependent upon whether the claimant meets the condition of being in qualifying remunerative work. Entitlement during a period of paid sabbatical work would depend on the circumstances in the individual case.

Guidance for customers with changing working patterns is available at:

http://www.hmrc.gov.uk/taxcredits/changes-work.htm