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Working Tax Credit (WTC) and Child Tax Credit (CTC) were introduced in 2003/04, so they are entering their fourth year. The rates of WTC and CTC for 2006/07 have been in many cases increased in line with inflation, but some elements have not (e.g. the amount of childcare cost that the Revenue will cover becomes 80% of £300pw for two children, while the basic family element remains £545). |
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