How your tax credits entitlement is worked out Your tax credit payments are based on your current personal circumstances, such as whether you work, how many children you have and your annual income. The lower your income, the more tax credits you can get. What tax credits payments can you get? When the Tax Credit Office works out your tax credits, they look at what they call the tax credits 'elements' (or payments) that you're entitled to. The elements are based on whether you have children or not, and if you work, the hours you do. The Child Tax Credit elements The table below shows the Child Tax Credit payments you could get for bringing up children - providing you qualify. These are the maximum amounts you could get for a tax year (a tax year runs from 6 April one year to 5 April the next). The payments apply whether or not you work. You may get a mixture of elements, depending on what you qualify for. The Child Tax Credit elements What it means Current maximum yearly amount Family element - the basic element It's the basic payment if you are responsible for one or more children. 545 Child element This is paid for each of your children. It is paid on top of the basic family element. 2,690 Disabled child element This is an extra payment for each disabled child you have. 2,950 Severely disabled child element This is an extra payment for each severely disabled child