During the Coronavirus outbreak, claimants who have been furloughed or whose hours have been reduced temporarily will continue to be entitled to WTC as they will be treated as still working their normal hours. This concession is in place up until the end of the Job Retention Scheme / SEISS.
Whether they are entitled to the childcare costs disregard in their HB award will depend on whether they are working 16 or more 'remunerative' hours a week.
If they have been furloughed then their furlough hours are treated as holiday and are therefore classed as 'remunerative',
If they have not been furloughed, then it will depend on the hours they are now working.