Finance Act 2005, Paragraph 1 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F11U.K.“Disabled person” means—
(a)a person who by reason of mental disorder within the meaning of the Mental Health Act 1983 is incapable of administering his or her property or managing his or her affairs,
(b)a person in receipt of attendance allowance,
[F2(ba)a person in receipt of disability assistance for older people,]
[F3(c)a person in receipt of a disability living allowance by virtue of entitlement to—
(i)the care component at the highest or middle rate, or
(ii)the mobility component at the higher rate,]
[F4(ca)a person in receipt of disability assistance for children and young people by virtue of entitlement to—
(i)the care component at the highest or middle rate in accordance with regulations made under section 31 of the SS(S)A 2018, or
(ii)the mobility component at the higher rate in accordance with regulations made under section 31 of the SS(S)A 2018,]
(d)a person in receipt of personal independence payment F5...,
[F6(da)a person in receipt of disability assistance for working age people by virtue of entitlement to—
(i)the daily living component at the standard or enhanced rate in accordance with regulations made under section 31 of the SS(S)A 2018, or
(ii)the mobility component in accordance with regulations made under section 31 of the SS(S)A 2018,]
(e)a person in receipt of an increased disablement pension,
(f)a person in receipt of constant attendance allowance, or
(g)a person in receipt of armed forces independence payment.]
Textual Amendments
F1Sch. 1A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 44 para. 19
F2Sch. 1A para. 1(ba) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 8(2)
F3Sch. 1A para. 1(c) substituted (with effect in accordance with s. 291(5) of the amending Act) by Finance Act 2014 (c. 26), s. 291(2)(a)
F4Sch. 1A para. 1(ca) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(a)
F5Words in Sch. 1A para. 1(d) omitted (with effect in accordance with s. 291(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 291(2)(b)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
