Quarterly tables for Working Families’ Tax Credit (WFTC) and Family Credit (FC) for November 1999 are published today. This is the first in the series since the introduction of WFTC. The tables include time series of the number and average value of awards; and details of awards current at 30 November 1999.


Working Families’ Tax Credit (WFTC) replaced Family Credit (FC) from 5 October 1999. It is a tax credit available to families with children who are working at least sixteen hours a week.

These tables supersede those for FC published by the Department of Social Security, the last of which were for August 1999. They cover FC, as well as WFTC, as many awards of FC were still current at 30 November 1999. The same will be true for the tables for February 2000. For the tables covering May 2000 and later, FC will be included only in the historic figures.

The tables are published four months after the enquiry date to allow for all awards current at that time to be processed and entered onto the WFTC/FC system.

The tables previously published by DSS for FC covered Great Britain. Separate figures were published by the Northern Ireland Department of Health and Social Services. The tables for November 1999 cover the United Kingdom although, for comparison purposes, historical data up to and including November 1999 covering Great Britain are also included.

Families who did not hold FC awards could apply for WFTC awards to start from October 1999. Families previously with FC awards could apply for WFTC awards only on renewal, which could fall between October 1999 and April 2000. So WFTC awards current at 30 November 1999 are not representative of all WFTC awards that will be current after the last FC awards have ceased in April 2000. Although separate figures for WFTC and FC awards are presented for completeness, caution should therefore be exercised in making comparisons between the two types of award.

The detailed tables are available at the Inland Revenue web-site. under publications.

Working Families’ Tax Credit and To obtain paper copies contact:
Family Credit Inland Revenue Quarterly Tables United Kingdom Analytical Services Division November 1999 Telephone: 020 7438 6275 Price 5.00 pounds

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