Client currently working under 30 hrs., & on WTC. Client considering job which would be 32 hrs. for 47 weeks of year, but would be paid by 12 equal monthly amounts. She would still get some WTC, with or without the 30+ hours element. Averaged over the year, the hours are 28.9. I think this means she would not get the 30+ hours element, but can anyone confirm this please? Would it be any diffeent if she was actually paid weekly for just the 47 weeks a year?

According to the Tax Credit Technical Manual where a recognised cycle of work exists and the person works at a school, educational establishment or other place of employment on a seasonal basis they should exclude from the calculation of normal work any periods of school holidays or similar vacations where the person does no work.

It goes on to say that they should use the number of hours normally worked and that it should enable WTC to continue to be paid.

So I would have thought that the 30+ element should be included.

My worry about weekly pay for 47 weeks would be that she did not meet the 16 hours ongoing rule leading to claim being closed and a new one havung to be mae when she went back to work.