Calculating 25% of family tax credit entitlement for emergency housing contribution

If the client or their partner qualify to get family tax credits a portion will go towards their emergency housing contribution.

The amount of their family tax credit entitlement included in the contribution calculation is:

• 25% of the total family tax credit they qualify for or
• 25% of the maximum rate of family tax credit payable for an eldest dependent child

whichever is lower.

The client or their partner may qualify for a family tax credit but have not applied for it. In this case, the family tax credit they would have been paid or is payable is still used in the contribution calculation.

For more information see:

• Examples of calculating 25% of family tax credit entitlement

When calculating the contribution, use the weekly amount of family tax credit entitlement, even if it is paid annually.

Note the Best Start tax credit, in-work tax credit, parental tax credit, child tax credit and minimum family tax credit are not included in the contribution calculation.

There may be a shared care arrangement where both caregivers are entitled to a portion of the family tax credit.

In this case, use only the portion of the family tax credit paid or payable to the client or their partner (if any) in the contribution calculation.