From April 2003 Children's Tax Credit and Working Families' Tax Credit are replaced with:

• Child Tax Credit.

• Working Tax Credit.

Childcare Tax Credit and Child Benefit continue as before.

Child Tax Credit pays up to £10.45 a week (or £29.90 if you have a child under one year old), if you:

• Have a child under 16 (or under 19 and in full-time education) who lives with you, and

an income of less than £58,000 a year.

Families with an income of less than £13,000 a year will also receive Child Tax Credit of £27.75 per week for each child.

Working Tax Credit tops up your wages if:

• At least one parent works on average more than 16 hours a week, and

• Your income is less than £250 per week (if you are a single parent) or £285 (joint income if you are a couple).

Childcare Tax Credit pays 70% of your childcare costs if you (and your partner if you have one) work over 16 hours a week.

You can claim on costs of up to:

• £135 per week for one child (70% is £94.50).

• £200 for two or more children (70% is £140).

Your childcare needs to be with an approved childcare provider (one who is registered with a local authority or OFSTED). See Usdaw's tax credit leaflets for more information.