Meaning of “qualifying person”U.K.
6(1)For the purposes of this Group, a person to whom a supply is made is “a qualifying person” if at the time of the supply he—
(a)is aged 60 or over; or
(b)is in receipt of one or more of the benefits mentioned in sub-paragraph (2).
(2)Those benefits are—
(a)council tax benefit under Part 7 of the Contributions and Benefits Act;
(b)disability living allowance under Part 3 of the Contributions and Benefits Act or Part 3 of the Northern Ireland Act;
(c)[F1any element of child tax credit other than the family element, working tax credit,] housing benefit or income support under Part 7 of the Contributions and Benefits Act or Part 7 of the Northern Ireland Act;
(d)an income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 (c. 18) or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/275 (N.I. 15));
(e)disablement pension under Part 5 of the Contributions and Benefits Act, or Part 5 of the Northern Ireland Act, that is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned;
(f)war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (S.I. 1983/883) that is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order.
(3)In sub-paragraph (2)—
(a)“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 (c. 4); and
(b)“the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
Textual Amendments
F1Words in Sch. 7A Pt. II Group 3 para. 6(2)(c) substituted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 48; S.I. 2003/962, art. 2(3)(d)(iii)