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Tax Credits Act 1999

11.Disabled Person’s Tax Credit (DPTC) is similar to WFTC but eligibility will be based on disability affecting the applicant’s ability to work rather than responsibility for children - other eligibility rules will be the same.  As with WFTC an award will be based on circumstances at the date of claim and run for 26 weeks.  In addition to the tax credits making up the WFTC (including the new childcare tax credit) the DPTC will have:

  • a couples tax credit, and

  • a disabled child's tax credit

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