Working Tax Credit (WTC): UK Administrative Data for Low-Income Families, 2005-2006

Working Tax Credit (WTC) is a UK government benefit that tops up earnings for low- or moderate-income families with children. The dataset contains administrative records from HM Customs and Revenue for Great Britain, covering the years 2005 and 2006. Data is aggregated at multiple geographic levels, including Lower Layer Super Output Area (LSOA) and Local Authority District.

Use Cases

• Modeling the relationship between family income and tax credit entitlement based on the described eligibility criteria.
• Analyzing regional disparities in welfare support based on the provided geographies like LSOA and Government Office Region.
• Estimating childcare cost subsidies for low-income families based on the 70% reimbursement element mentioned for 2005-06.

Strengths

• Data is sourced directly from the authoritative government body, HM Customs and Revenue.
• Provides multi-level geographic aggregation, from LSOA up to National level.
• Covers two specific fiscal years, 2005 and 2006.

Limitations

• Description metadata is limited; actual data quality requires manual inspection after download.
• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.

Provenance

Source

HM Customs and Revenue

Collection Method

Administrative data

Time Range

2005, 2006

Freshness

Last updated 2026-07-08 13:33:07.289321; freshness should be verified.

Geography

Great Britain