TCTM02845 - Entitlement: Tax credits and European Law: Social advantages and Working Tax Credit (WTC)

Regulation (EU) 492/2011 - Article 7

Unlike Child Tax Credit (CTC), Child Benefit (ChB) and Guardian鈥檚 Allowance (GA), Working Tax Credit (WTC) is a 鈥榮ocial advantage鈥� within meaning of Article 7(2) of Regulation 492/2011 and is paid to workers in the UK as an incentive to work.

WTC is not exportable as it is not a family benefit within the scope of Regulation (EC) 883/2004 which co-ordinates Member States鈥� social security systems when workers move from one EEA Member State to another.

For WTC, the treatment of EEA nationals working in the UK is governed by Article 7 of Regulation (EU) 492/2011 on free movement rights for workers.