Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20024

1

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 20029 are amended as follows.

2

In regulation 17 (severe disability element)—

a

in paragraph (1) for “(2) or (3) or (4) or (5)” substitute “(2), (3), (4), (5) or (6)”,

b

for paragraph (5), substitute—

5

A person satisfies this paragraph if the enhanced rate of the daily living component of the Adult Disability Payment under regulation 5(3) of the Disability Assistance for Working Age People (Scotland) Regulations 202210—

a

is payable in respect of that person; or

b

would be so payable but for regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of those Regulations.

c

after paragraph (5), insert—

6

A person satisfies this paragraph if they—

a

have reached pensionable age (within the meaning given by the rules in Part 1 of Schedule 4 to the Pensions Act 199511),

b

and the higher rate of Scottish disability assistance12—

i

is payable in respect of that person; or

ii

would be so payable but for a reduction because that person is undergoing medical or other treatment as an in-patient at a hospital or similar institution.