Tax credits

What tax credits are and the different types of tax credit

Tax credits reduce the amount of tax you pay. How this works is explained in Calculating your Income Tax.

Everyone is entitled to Personal Tax Credits. You may also be entitled to extra tax credits if, for example, you are a Pay As You Earn (PAYE) employee, a home carer or aged 65 or older.

Tax credits are not refundable. However, any unused tax credits in a pay week or month are carried forward to later pay period(s) in the same tax year.

These are some tax credits you may be entitled to:

Further details about tax credits are contained in the Personal tax credits, reliefs and exemptions section. For tax credit amounts for 2014 - 2018, see Tax rates, bands and reliefs charts.