The project aimed to explore the motivations of Working Tax Credit recipients and their understanding of the UK scheme. This was done through in-depth face-to-face interviews with a select sample of 52 recipients of the scheme which is a means-tested benefit scheme that 'tops-up' the income of low-wage earners. These interviews were transcribed and 51 have been deposited. Interviews were taken from all over the United Kingdom. Working Tax Credit (WTC), which was introduced in the UK in 2003, is a means-tested cash benefit that 'tops-up' the income of low-wage earners. WTC differs from the benefits that preceded it because it is administered by the tax authorities, rather than the department responsible for social security. It has been part of a government 'welfare-to-work' strategy. WTC is supposed to provide a greater incentive for people to take low-paid employment and to be less stigmatising than previous schemes. This research explores the potential effects of WTC on the changing nature of the work ethic among workers in low-paying employment. It investigates the extent to which recipients value the opportunity to work for low wages topped up by WTC, or whether they sometimes feel devalued or undervalued in their jobs. Previous research has examined problems with the administration of WTC and its effectiveness in sustaining household incomes. This project focuses on how recipients understand the principles of WTC; what their experiences are of the jobs they do; and what the effects might be upon their sense of self-worth or self-esteem. The research entails in-depth interviews with WTC recipients living in different kinds of household and different parts of the country.

52 face-to-face in-depth interviews were conducted with recipients of the Working Tax Credit scheme all over the United Kingdom. Purposive/case-study selection was used for this cross-sectional one-time study.