minimum family tax credit

The minimum family tax credit tops up a family's total income to a guaranteed level.

To qualify:

• at least one parent must work for wages or salary
• sole parents must work for at least 20 hours a week
• couples with dependent children must work for a combined total of at least 30 hours a week

The minimum family tax credit was known as the Family Tax Credit before 1 April 2007.

Contact Inland Revenue for more information.