Would a young couple (male 25, female 20) living together with no children be entitled to any WTC based on male working 30 hrs per week with income of £7800 per annum net and female temporarily un-employed

I may be wrong, but I think they can claim as he is 25, and that they would be entitled to the 30 hour element but not the couple element. This would, by my reckoning, give them about £28 a week.

Actually, just read CPAG and it seems that they might be entitled to the couple element, which would give them an award of over £60 a week.

How much is he getting paid an hour? The figures you've given would suggest that he's not getting minimum wage.

Sorry, I've probably confused you more than I've helped.

What does anybody else think?

Have you tried the Inland Revenue's tax credit calculator?

Approx £60 per week.