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Disability helpsheet
TC956 Page1 HMRC10/20
How to qualify for the disability element of tax credits
Working Tax CreditToqualifyforthedisabilityelementofWorkingTaxCredityoumustmeetall3conditionsbelow.
Condition 1Youusuallyworkfor16hoursormoreaweek.
Condition 2Youhaveadisabilitythatputsyouatadisadvantageingettingajob.You’llfinddetailsofthedisabilitieswhichmeetthisconditiononpages1and2.Theyrelatetoawiderangeofthings,forexample:
•physicaldisability
•visualimpairment
•hearingimpairment
•otherdisability
•illnessoraccident
Condition 3Youcurrentlyget,orhavebeengetting,aqualifyingsicknessordisabilitybenefit.Youneedtosatisfyoneofthequalifyingbenefitconditionsshownonpages3to5toqualifyforcondition3.
Condition 2: Disability that puts you at a disadvantage in getting a jobWemayaskforthenameofsomeoneinvolvedinyourcare,likeanoccupationaltherapist,communitynurse,districtnurseordoctor,whocanconfirmhowyourdisabilityaffectsyou.
Atleastoneofthefollowingdescriptionsmustapplytoyou.
Physical disability1. Whenstandingyoucannotkeepyourbalanceunlessyou
continuouslyholdontosomething.2. Youcannotwalkacontinuousdistanceof100metres
alonglevelgroundwithoutstoppingorsufferingseverepain–evenwhenyouuseyourusualwalkingaid,suchascrutches,walkingframe,walkingstick,prosthesisorsimilar.
HelplineForouropeninghoursgotowww.gov.uk/contact-hmrc
Phone03453003900
TextphoneNGTtextrelay(ifyoucannothearorspeakonthephone)18001then03003003900
Your rights and obligationsYourCharterexplainswhatyoucanexpectfromusandwhatweexpectfromyou.
Formoreinformation,gotowww.gov.uk/hmrc/your-charter
Wehavearangeofservicesfordisabledpeople.TheseincludeguidanceinBraille,audioandlargeprint.Mostofourformsarealsoavailableinlargeprint.Contactourhelplinesformoreinformation.
Thesenotesareforguidanceonlyandreflectthepositionatthetimeofwriting.Theydonotaffectanyrightofappeal.
HMRCCustomerServicesGroupOctober2020©Crowncopyright2020.
TC956 Page2
Physical disability continued
3. Youcannotuseeitherofyourhandsbehindyourback,asifputtingonajacketortuckingashirtintotrousers.
4. Youcannotextendeitherofyourarmsinfrontofyou,asifyouwereshakinghandswithsomeone,withoutdifficulty.
5. Youcannotputeitherofyourhandsuptoyourhead,asifputtingonahat,withoutdifficulty.
6. Duetoalackofabilityinusingyourhands,youcannotpickupacointhat’s2.5centimetresorlessindiameter,suchasa10pencecoin,withonehand.
7. Youfinditdifficulttouseyourhandsorarmstopickupafull,onelitrejugandpourfromitintoacup.
8. Youcannotturneitherofyourhandssidewaysthrough180degrees.
Visual impairment1. You’vebeencertifiedasseverelysightimpairedorblindbya
consultantophthalmologist.2. Youcannotseetoread16pointprintatadistancegreaterthan20centimetres,
evenifyou’rewearingyourusualglasses.
Thisis16pointprint.Canyoureadthisatadistancegreaterthan20centimetres?
Hearing impairment1. Youcannothearaphoneringwhenyou’reinthesameroomasthephone,
evenifyou’reusingyourusualhearingaid.
2. Youhavedifficultyhearingwhatsomeone2metresawayissaying,evenwhenthey’retalkingloudlyinaquietroom,andyou’reusingyourusualhearingaid.
Other disability1. Youhaveamentalillnessthatyoureceiveregulartreatmentforunder
supervisionofamedicallyqualifiedperson.
2. Duetomentaldisability,you’reoftenconfusedorforgetful.
3. Youcannotdothesimplestadditionandsubtraction.
4. Duetomentaldisability,youstrikepeopleordamageproperty,orareunabletoformnormalsocialrelationships.
5. Peoplewhoknowyouwellhavedifficultyinunderstandingwhatyousay.
6. Whenapersonthatyouknowwellspeakstoyou,youhavedifficultyinunderstandingwhatthatpersonsays.
7. Atleastonceayear,duringwakinghours,you’reinacomaorhaveafitwhereyouloseconsciousness.
8. Youcannotnormallysustainan8hourworkingdayora5dayworkingweek,duetoamedicalconditionor,tointermittentorcontinuousseverepain.
Illness or accidentAsaresultofanillnessoraccident,you’reundergoingaperiodofhabilitationorrehabilitation.Thisdoesnotapplytoyouifyou’vebeengettingadisabilityelementofWorkingTaxCreditinthepast2years.
TC956 Page3
Condition 3: Qualifying benefit conditionsYou’llmeetthisconditionifyou’regetting,orhavebeengetting,oneofthefollowingsicknessordisability-relatedbenefitsatthespecifiedrateandcansatisfythequalifyingconditions.
Income-related Employment and Support Allowance (ESA)Tomeetthisconditionyouneedtohavebeengetting:
•ESAorStatutorySickPayforatleastoneofthe182daysbeforeyouclaimedthedisabilityelement,andyourentitlementhasexistedforaperiodof28weeksimmediatelybeforethatday(seeNote1onpage6)
•ESAforaperiodof140qualifyingdays,withthelastdayofreceiptfallingwithinthe56daysbeforeyouclaimedthedisabilityelement(seeNote2onpage6)andwhereyour
–disabilityislikelytolastforatleast6monthsortherestofyourlife
–grossearningsareatleast20%lessthantheywerebeforethedisabilitybegan,withaminimumreductionof£15(gross)aweek
Contribution-based Employment and Support Allowance (ESA)Tomeetthiscondition,youneedtohavebeen:•trainingforworkforatleastonedayinthe56daysbeforeyouclaimedthe
disabilityelementofWorkingTaxCredit•gettingcontributoryESAfor28weekswithinthe56daysbeforeyourfirstdayof
trainingforwork(seeNote1onpage6)
Housing BenefitYougetHousingBenefitwhichincludesaDisabilityPremiumorHigherPensionerPremiumbecauseofyourowndisability.Tomeetthiscondition,youneedtohavereceivedthisbenefitforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit.
Incapacity BenefitYougetshorttermIncapacityBenefitatthelowerrate.Youmeetthisconditionifallthefollowingapply:
•you’vebeengettingthisbenefitfor140daysormore,withthelastdayofreceiptfallingwithinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit(seeNote2onpage6)
•yourdisabilityislikelytolastforatleast6monthsortherestofyourlife
•yourgrossearningsareatleast20%lessthantheywerebeforethedisabilitybegan,withaminimumreductionof£15(gross)aweek
YougetshorttermorlongtermIncapacityBenefitatthehigherrate.Tomeetthisconditionyouneedtohavebeen:
•gettingthisbenefitforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit
•trainingforworkforatleastonedayinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit,andwithinthe56daysbeforethefirstdayofthatperiodoftrainingforwork,yougotthisbenefit
TC956 Page4
Condition 3: Qualifying benefit conditions continued
Income SupportYougetIncomeSupportwhichincludesaDisabilityPremiumorHigherPensionerPremiumbecauseofyourowndisability.Tomeetthisconditionyouneedtohavebeengettingthisbenefitforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit.YougetIncomeSupportforincapacityforwork.Youmeetthisconditionifallthefollowingapply:
•you’vebeengettingIncomeSupportforaperiodof140qualifyingdaysandthelastofthosefellwithinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit(seeNote2onpage6)
•yourdisabilityislikelytolastforatleast6monthsortherestofyourlife
•yourgrossearningsareatleast20%lessthantheywerebeforethedisabilitybegan,withaminimumreductionof£15(gross)aweek
Income-based Jobseeker’s AllowanceYougetincome-basedJobseeker’sAllowancewhichincludesaDisabilityPremiumorHigherPensionerPremium.Tomeetthiscondition,youneedtogetthisbenefitforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit.
National Insurance creditsYougetthesecreditsforhavingalimitedcapabilityforworkorforhavinganincapacityforwork.Youmeetthisconditionifallthefollowingapply:
•you’vebeengettingthesecreditsforaperiodof20weeks,andthelastofthosefellwithinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit(seeNote2onpage6)
•yourdisabilityislikelytolastforatleast6monthsortherestofyourlife
•yourgrossearningsareatleast20%lessthantheywerebeforethedisabilitybegan,withaminimumreductionof£15(gross)aweek
Yougetthesecreditsbecauseyou’vebeenawardedalimitedcapabilityforworkcredit,asyour12monthentitlementtocontribution-basedESAhasrunout.Tomeetthisconditionyouneedtohavebeeneither:
•gettingthesecreditsforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit
•trainingforworkforatleastonedayinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit,andwithinthe56daysbeforethefirstdayofthatperiodoftrainingforwork,yougotthesecredits
Occupational Sick Pay (OSP)Youmeetthisconditionifallthefollowingapply:
•you’vebeengettingthisbenefitfor140daysormore,withthelastdayofreceiptfallingwithinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit(seeNote2onpage6)
•yourdisabilityislikelytolastforatleast6monthsortherestofyourlife
•yourgrossearningsareatleast20%lessthantheywerebeforethedisabilitybegan,withaminimumreductionof£15(gross)aweek
TC956 Page5
Condition 3: Qualifying benefit conditions continued
Severe Disablement AllowanceTomeetthisconditionyouneedtoeitherhavebeen:
•gettingthisbenefitforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit
•trainingforworkforatleastonedayinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit,andwithinthe56daysbeforethefirstdayofthatperiodoftrainingforwork,yougotSevereDisablementAllowance
Statutory Sick Pay (SSP)Tomeetthisconditionyouneedtoeitherhavebeengetting:
•thisbenefitfor140daysormore,withthelastdayofreceiptfallingwithinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit(seeNote2onpage6)andthefollowingapply
–yourdisabilityislikelytolastforatleast6monthsortherestofyourlife
–yourgrossearningsareatleast20%lessthantheywerebeforethedisabilitybegan,withaminimumreductionof£15(gross)aweek
•SSPfollowedbycontribution-basedEmploymentandSupportAllowanceforacombinedperiodof28weeksormoreandhavebeentrainingforworkforatleastonedayinthe56daysbeforeyouclaimedthedisabilityelement
Working Tax CreditYouqualifyifyou’vebeenentitledtothedisabilityelementofWorkingTaxCreditinthe56daysbeforeyourclaimforthedisabilityelement,bysatisfyingthequalifyingconditionsunderoneofthesicknessordisability-relatedbenefitslistedon pages3to5,orbygettingDisabledPerson’sTaxCredit,atsomeearliertime.Theperiod‘someearliertime’canallowcontinuingentitlementtothedisabilityelementlongafterthequalifyingsicknessordisability-relatedbenefitstoppedbeingpaid.
Other benefits Youmeetthequalifyingconditionifyou’recurrentlygettingoneofthefollowingbenefits:
•AttendanceAllowance
•DisabilityLivingAllowance,PersonalIndependencePaymentorArmedForcesIndependencePayment
•IndustrialInjuriesDisablementBenefitwithaconstantattendanceallowance
•WarPensionwithamobilitysupplementoraconstantattendanceallowance
•InvalidcarriageschemeandyouhaveaninvalidcarriageorothervehicleprovidedundertheInvalidVehicleScheme
TC956 Page6
Notes
Note 1The28weeksdoesnotneedtobeasinglecontinuousperiod.Youcanaddtogetheranyperiodsthatyougot:•EmploymentandSupportAllowance(ESA)
•limitedcapabilityforworkcredit
•StatutorySickPay(SSP)
•IncapacityBenefit(shorttermorlongtermrate)
•SevereDisablementAllowance
•IncomeSupportwithaDisabilityPremiumorHigherPensionerPremium
•SSP,aslongastheywerenomorethan8weeksapart
•SSPwithperiodsthatyougot
–contribution-basedESA
–limitedcapabilityforworkcredit
–IncapacityBenefit(shorttermorlongtermrate)
–SevereDisablementAllowance
aslongastheywerenomorethan12weeksapartandtheymetthecontributionconditionsforcontribution-basedESAonthedaysthatyougotSSP.
Note 2The140days(20weeks)doesnotneedtobeasinglecontinuousperiod.Itcanbemadeupofanyperiodswhereyouareorwereinreceiptof:
•EmploymentandSupportAllowance
•StatutorySickPay
•OccupationalSickPay
•IncapacityBenefit(shorttermorlongtermrate)
•IncomeSupportawardedduetoincapacityforwork
whichareseparatedby8weeksorless.Anysuchperiodscanbelinkedtogethertosatisfythe140days(20weeks)condition.
The severe disability element of Working Tax CreditYoucangettheseveredisabilityelementifyouoryourpartner(ifyou’reclaimingasacouple)get:•DisabilityLivingAllowance(DLA)(highestratecarecomponent)•enhanceddailylivingcomponentofPersonalIndependencePayment•ArmedForcesIndependencePayment•AttendanceAllowance(higherrate)
Youdonothavetobeworkingtoqualifyfortheseveredisabilityelementaslongasyourpartnerdoes.Ifyoubothqualify,you’llget2severedisabilityelements.
TC956 Page7
Child Tax CreditThedisabilityelementofChildTaxCreditisforadisabledorseverelydisabledchildorqualifyingyoungperson.
Youmaygetadisabledchildelementforeachchildorqualifyingyoungpersonyou’reresponsibleforif:
•DLAorPersonalIndependencePaymentisbeingpaidforthem(orwouldbepayablebutthechildoryoungpersonisinhospital)
•thechildorqualifyingyoungpersoniscertifiedasseverelysightimpairedorblindbyaconsultantophthalmologist
•thechildorqualifyingyoungpersonisnolongercertifiedasseverelysightimpairedorblindbyaconsultantophthalmologistinthe28weeksbeforethedateoftheclaim
Foraseverelydisabledchildorqualifyingyoungperson,youmaygetthedisabledchildelementpaidatahigherrateforeachchildorqualifyingyoungpersonyou’reresponsiblefor,ifanyofthefollowingisbeingpaidforthem:•highestratecarecomponentofDLA(orwouldbepayablebutthebenefithas
beensuspendedorthechildorqualifyingyoungpersonisinhospital)
•enhanceddailylivingcomponentofPersonalIndependencePayment(orwouldbepayablebutthechildorqualifyingyoungpersonisinhospital)
•ArmedForcesIndependencePayment