Working Tax Credit, which includes Disabled Persons Tax Credit, is a payment to top up the earnings of working people on low incomes. It is administered and paid by the Inland Revenue. The amount you receive depends on your income and circumstances – including how much you earn and how many hours per week you work.

Self-employed people on low incomes can get Working Tax Credit (WTC), just like those working for an employer. It sets a floor below which your income can't fall. While minimum wage legislation doesn't help the self-employed, WTC does.

It provides a guaranteed basic level of income for anyone operating a business in tough times, and it can be an important source of support for new businesses when they are starting up. It's a kind of reverse income tax - with the tax people giving to you rather than you claiming it back.

For a range of useful information factsheets including further information on Tax credits and employment support benefits, follow the links below.

Disability Alliance
Department of work and Pensions