Module 19 min907 wordsFree — no account
A credit is refunded, a reduction evaporates
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 65 words · 1 min
Worked example
The Vallois family's domestic help
Spending for the year: 5 200 €. Two dependent children raise the ceiling from 12 000 to 15 000 €, well above the spending. The credit therefore comes to 5 200 × 50 % = 2 600 €. That amount is theirs even if their tax is nil: it is a credit, not a reduction, and the excess is refunded.
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