Section 14: Persons qualifying for disabled person's tax credit
This section extends the qualifying conditions for the disabled person’s tax credit. It gives disabled people a longer time (182 days instead of 56) in which to find a job (and thus qualify for DPTC) after other benefits have been withdrawn because of an improvement in their condition. It also provides for a new fast-track gateway into DPTC for people who become long-term sick or disabled while in work.
Section 14(1) provides for amendment of the legislation relating to the qualifying conditions.
Section 14(2) updates a reference in the existing legislation.
Section 14(3) provides that an application for DPTC may be made up to 182 days after ceasing to receive a qualifying benefit. The current limit for DWA is 56 days.
Section 14(4) provides the conditions for the fast-track gateway. These are that:
a person has received statutory sick pay, short term incapacity benefit paid at the lower rate, income support paid on the grounds of incapacity, national insurance credits only or occupational sick pay;
that person has a condition which puts him or her at a disadvantage in getting a job;
a medical practitioner certifies that the illness or disability will last for at least 6 months; and
on returning to work the applicant will receive earnings at least 20% less than would have been the case if there had been no disability.
Section 14(5) and (6) make consequential changes to references in the existing legislation.
Section 14(7) and (8) ensure that the existing provisions allowing repeat claims will apply for people whose initial claims are via the fast-track gateway.
Section 14(9) provides that this section will come into effect from October 2000.
