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Family tax credits: spouse, children aged 21 to 29, parents living with you
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 379 words · 4 min
Worked example
Giorgio's spouse credit
Giorgio's overall income is 12,000 euros and his wife, who has no income, is his dependant for the whole year. He sits in the first band: the ratio is 12,000 / 15,000 = 0.8. From the 800 euros you remove 110 × 0.8 = 88 euros. His yearly credit is 712 euros, more than the 690 euros granted to someone declaring 20,000 euros.
Worked example
Two children at university and a half-and-half split
Elisa's overall income is 50,000 euros; she has two dependent children aged 22 and 26, and her husband works. With two children the threshold rises to 110,000 euros: the ratio is (110,000 − 50,000) / 110,000 = 0.5454, truncated. Each child is worth 950 × 0.5454 = 518.13 euros, both together 1,036.26 euros. Split 50 per cent, Elisa receives 518.13 euros.
Worked example
A July wedding
Stefano's overall income is 30,000 euros and he marries in July; his wife has no income. The yearly spouse credit is 690 euros, plus a 20-euro top-up because his income is above 29,200 and up to 34,700 euros: 710 euros in all. For six months of dependency he receives 710 × 6 / 12 = 355 euros.
Practical case
Roberta's household
Roberta, an office employee, has an overall income of 36,000 euros in 2026, already net of her main home. For the whole year her husband, who earns 2,000 euros, and her 25-year-old son, who earns 1,500, are her dependants. Her mother lives with them and has 2,500 euros of income; nobody else claims a credit for her. Compute Roberta's total family tax credits.
Hint: Three credits, one per group. Check the spouse band and any top-up; for the son, ask whether the credit must be split; truncate every ratio at the fourth decimal place.
Show the solution
Spouse: 36,000 euros falls in the second band, so 690 euros; the top-up staircase stops at 35,200 euros and does not apply. Son: a single child, ratio (95,000 − 36,000) / 95,000 = 0.621052…, truncated to 0.6210; 950 × 0.6210 = 589.95 euros. Because her husband is a dependant, the credit goes to Roberta in full. Mother: ratio (80,000 − 36,000) / 80,000 = 0.55; 750 × 0.55 = 412.50 euros, with no sharing. Total: 690 + 589.95 + 412.50 = 1,692.45 euros.
Answer: 1,692.45 euros of family tax credits
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