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Disability helpsheet TC956 Page 1 HMRC 10/20 How to qualify for the disability element of tax credits Working Tax Credit To qualify for the disability element of Working Tax Credit you must meet all 3 conditions below. Condition 1 You usually work for 16 hours or more a week. Condition 2 You have a disability that puts you at a disadvantage in getting a job. You’ll find details of the disabilities which meet this condition on pages 1 and 2. They relate to a wide range of things, for example: • physical disability • visual impairment • hearing impairment • other disability • illness or accident Condition 3 You currently get, or have been getting, a qualifying sickness or disability benefit. You need to satisfy one of the qualifying benefit conditions shown on pages 3 to 5 to qualify for condition 3. Condition 2: Disability that puts you at a disadvantage in getting a job We may ask for the name of someone involved in your care, like an occupational therapist, community nurse, district nurse or doctor, who can confirm how your disability affects you. At least one of the following descriptions must apply to you. Physical disability 1. When standing you cannot keep your balance unless you continuously hold on to something. 2. You cannot walk a continuous distance of 100 metres along level ground without stopping or suffering severe pain – even when you use your usual walking aid, such as crutches, walking frame, walking stick, prosthesis or similar. Helpline For our opening hours go to www.gov.uk/ contact-hmrc Phone 0345 300 3900 Textphone NGT text relay (if you cannot hear or speak on the phone) 18001 then 0300 300 3900 Your rights and obligations Your Charter explains what you can expect from us and what we expect from you. For more information, go to www.gov.uk/hmrc/ your-charter We have a range of services for disabled people. These include guidance in Braille, audio and large print. Most of our forms are also available in large print. Contact our helplines for more information. These notes are for guidance only and reflect the position at the time of writing. They do not affect any right of appeal. HMRC Customer Services Group October 2020 © Crown copyright 2020.

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Page 1: How to qualify for the disability Helpline element of tax ... · element of tax credits. Working Tax Credit. To qualify for the disability element of Working Tax Credit you must meet

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.

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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.

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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

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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

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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

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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.

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TC956 Page7

Child Tax CreditThedisabilityelementofChildTaxCreditisforadisabledorseverelydisabledchildorqualifyingyoungperson.

Youmaygetadisabledchildelementforeachchildorqualifyingyoungpersonyou’reresponsibleforif:

•DLAorPersonalIndependencePaymentisbeingpaidforthem(orwouldbepayablebutthechildoryoungpersonisinhospital)

•thechildorqualifyingyoungpersoniscertifiedasseverelysightimpairedorblindbyaconsultantophthalmologist

•thechildorqualifyingyoungpersonisnolongercertifiedasseverelysightimpairedorblindbyaconsultantophthalmologistinthe28weeksbeforethedateoftheclaim

Foraseverelydisabledchildorqualifyingyoungperson,youmaygetthedisabledchildelementpaidatahigherrateforeachchildorqualifyingyoungpersonyou’reresponsiblefor,ifanyofthefollowingisbeingpaidforthem:•highestratecarecomponentofDLA(orwouldbepayablebutthebenefithas

beensuspendedorthechildorqualifyingyoungpersonisinhospital)

•enhanceddailylivingcomponentofPersonalIndependencePayment(orwouldbepayablebutthechildorqualifyingyoungpersonisinhospital)

•ArmedForcesIndependencePayment


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