The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

Disability element U.K.

Disability element and workers who are to be treated as at a disadvantage in getting a job U.K.

9.—(1) The determination of the maximum rate must include the disability element, if any person in respect of whom the claim is made—

(a) undertakes qualifying remunerative work for at least 16 hours per week;

(b) satisfies paragraph (2); and—

(c) has any of the disabilities listed in Part 1 of Schedule 1, or, in the case of an initial claim, satisfies the condition in Part 2 of Schedule 1.

(2) A person satisfies this paragraph in any of the Cases listed below.

Case A U.K.

For at least one day in the 182 days immediately preceding the making of the claim the claimant, or, in the case of a joint claim, at least one of the claimants, must have been in receipt of the higher rate of short-term incapacity benefit, long-term incapacity benefit or severe disablement allowance M1 .

Marginal Citations

M1 Severe disablement allowance ceased to be payable to new claimants by virtue of the coming into force of section 88 of and paragraphs 26 and 27 of Schedule 8 and Part 4 of Schedule 13 to the Welfare Reform and Pensions Act 2000, but continues to be payable to existing beneficiaries whose period of incapacity for work began before 6th April 2001 (see article 4 of S.I. 2000/2958).

Case B U.K.

For at least one day in the 182 days immediately preceding the making of the claim the applicable amount for the claimant, or, in the case of a joint claim, at least one of the claimants, must have included a higher pensioner or disability premium determined—

(a) in the case of income support, in accordance with paragraphs 10(1)(b) or (2)(b) or 11, and 12, of Part III of Schedule 2 to the Income Support (General) Regulations 1987 M2 ;

(b) in the case of income-based jobseeker’s allowance, in accordance with paragraph 12(1)(a), (b)(ii) or (c) or 13, and 14 of Schedule 1 to the Jobseeker’s Allowance Regulations 1996 M3 ;

(c) in the case of housing benefit, in accordance with paragraphs 10(1)(b) or (2)(b) or 11, and 12 of Part III of Schedule 2 to the Housing Benefit (General) Regulations 1987 M4 ;

(d) in the case of council tax benefit, in accordance with paragraphs 11(1)(b) or (2)(b) or 12, and 13 of Part III of Schedule 1 to the Council Tax Benefit (General) Regulations 1992 M5 .

Marginal Citations

M2 S.I. 1987/1967. Relevant amending instruments are S.I. 1988/1967, 1991/2742, 1992/468, 1993/1150, 1994/2139 and 3061, 1995/482 and 2303, 1998/2231, 1998/2231, 1999/2566, 2000/681 and 724.

M3 S.I. 1996/207. Relevant amending instruments are S.I. 1996/2538, 1998/2231, 1999/2566 and 2000/724.

M4 S.I. 1987/1971. Relevant amending instruments are S.I. 1988/1971, 1991/2742, 1993/317, 1994/2137, 1995/560, 626 and 2303, 1998/2231, 1999/2566, 2000/681 and 724.

M5 S.I. 1992/1814. Relevant amending instruments are S.I. 1994/2137, 1995/560, 626 and 2303, 1998/2231, 1999/2566 and 2000/724.

Case C U.K.

At the date of the claim there is payable to the claimant, or in the case of a joint claim, to at least one of the claimants—

(a) a disability living allowance;

(b) an attendance allowance;

(c) a mobility supplement or a constant attendance allowance which is paid, in either case, in conjunction with a war pension or industrial injuries disablement benefit.

Case D U.K.

At the date of the claim the claimant, or, in the case of a joint claim, one of the claimants, has an invalid carriage or other vehicle provided under section 5(2)(a) of, and Schedule 2 to, the National Health Service Act 1977 M6 , section 46 of the National Health Service (Scotland) Act 1978 M7 or Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 M8 .

Marginal Citations

M6 1977 c.49.

M7 1978 c.29.

M8 S.I. 1972/1265 (N.I. 14).

Case E U.K.

The claimant, or in the case of a joint claim, one of the claimants must—

(a) have—

(i) received, on account of his incapacity for work, statutory sick pay, occupational sick pay, short term incapacity benefit payable at the lower rate or income support, for a period of 140 qualifying days; or

(ii) been credited with Class 1 or Class 2 contributions under the Contributions and Benefits Act for a period of 20 weeks on account of incapacity for work;

where the last of those days or weeks (as the case may be) falls within 56 days of the making of the claim; and

(b) have a disability, at the date of claim, which is likely to last for at least six months, or for the rest of his life if his death is expected within that time; and

(c) have gross earnings which are less than they were before the disability began by at least the greater of 20 per cent. and £15 per week.

For the purpose of this Case “qualifying days” are days which form part of a single period of incapacity for work within the meaning of Part 11 of the Contributions and Benefits Act.

Case F U.K.

The claimant or, in the case of a joint claim, at least one of the claimants must have been—

(a) undertaking training for work for at least one day in the 56 days immediately preceding the claim; and

(b) receiving long-term incapacity benefit, severe disablement allowance or the higher rate of short-term incapacity benefit within 56 days before the first day of that training.

Here “training for work” means training for work received—

(a) in pursuance of arrangements made under section 2(1) of the Employment and Training Act 1973, section 2(3) of the Enterprise and New Towns (Scotland) Act 1990 M9 or section 1(1) of the Employment and Training Act (Northern Ireland) 1950 M10 ; or

(b) on a course which a person attends for 16 hours or more a week and the primary purpose of which is the teaching of occupational or vocational skills.

(3) If—

(a) a claim for working tax credit is made or treated as made not later than the end of 8 weeks commencing with the last day of the claimant’s previous award,

(b) on the claim which resulted in that award the claimant qualified for the disability element by virtue of falling within Case A, Case B or Case E of paragraph (2), and

(c) the claimant satisfies regulation 9(1)(a),

he shall be treated on the claim mentioned in sub-paragraph (a) as if he still qualified as mentioned in sub-paragraph (b).

(4) In the case of an initial claim for working tax credit paragraph (3) shall have effect as if—

(a) in sub-paragraph (a) for “the claimant’s previous award” there were substituted “ the claimant’s last award for disabled person’s tax credit ”; and

(b) in sub-paragraph (b) for the words from “the disability element” to the end there were substituted “ that tax credit by virtue under subsection (2) or (2C) of section 129 of the Contributions and Benefits Act M11 ”.

(5) A person who satisfies paragraph (1)(c) is to be treated, for the purposes of the Act, as having a physical or mental disability which puts him at a disadvantage in getting a job.

Marginal Citations

M9 1990 c.35.

M10 1950 c.29 (N.I.): section 1 was amended by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10)).

M11 Section 129 has been amended: relevant amendments are those made by paragraph 2 of Schedule 9 to the Local Government Finance Act 1992 (c.14), section 10 of, and paragraph 32 of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c.18), paragraph 34 of Schedule 2 to the Jobseekers Act 1995 (c.18), section 14 of, and paragraphs 1(b) and 2(h) of Schedule 1 to the Tax Credits Act 1999 (c.10) and Part IV of Schedule 13 to the Welfare Reform and Pensions Act 1999 (c.30). The section is to be repealed by Schedule 6 to the Act.