United Kingdom Coverage Child benefit and child tax credit: Residents with one or more children. Working tax credit: Low-income workers with or without children. Source of Funds Insured person: None. Employer: None. Government: Total cost. Qualifying Conditions Child benefit and child tax credit: Child must be under age 16 (under age 19 if a student). Eligibility is also dependent on residence and presence in the UK. Working tax credit: Working for at least 16 hours a week. Family Allowance Benefits Child benefit: £16.05 a week for the eldest qualifying child and £10.75 for each additional child. Child tax credit: The credit depends on parents’ income. The minimum credit of £10.40 a week is paid if gross income is below £50,000. Higher amounts are payable for lower levels of income and if there is more than one qualifying child. The credit is paid in addition to child benefit and working tax credit. Working tax credit: The credit depends on income and family status and can include approved childcare costs. Administrative Organization Inland Revenue administers the child benefit and tax credits.