I'd like to run something past the readers of this thread about tax credit thresholds, which is in Footnote (b). Where it says '£13480 if not entitled to WTC', I think this may be misleading: it implies that better-off families, eg on the family element only, have Tax Credits based on the £13480 threshold. In fact their Tax Credit is based on the £5060 threshold (except students, I suppose). So I've suggested to Shawn that this should read '£13480 if entitled to CTC-only'. On further reflection, I think '£13480 if eligible for CTC only' is better still. For comparison the CPAG WB&TC Handbook, page xvii, says: First income threshold (WTC alone or with CTC)___ " " " (CTC only)___ regards, Robbie
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