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

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Disability elementU.K.

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

[F19.—(1) The determination of the maximum rate must include the disability element if the claimant, or, in the case of a joint claim, one of the claimants—

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

(b)has any of the disabilities listed in Part 1 of Schedule 1, or in the case of an initial claim, satisfies the conditions in Part 2 of Schedule 1; and

(c)is a person who satisfies any of Cases A to G on a day for which the maximum rate is determined in accordance with these Regulations.

(2) [F2Case A is where the person has been in receipt of the higher rate of short-term incapacity benefit, long-term incapacity benefit or severe disablement allowance for at least one day in the preceding 182 days.]

[F2Case A is where the person has, for at least one day in the preceding 182 days (“the qualifying day”), been in receipt of—

(a)higher rate short-term incapacity benefit;

(b)long-term incapacity benefit;

(c)severe disablement allowance; or

(d)employment and support allowance [F3or a limited capability for work credit,] where entitlement to employment and support allowance [F4or that credit] or statutory sick pay [F5or a benefit or allowance mentioned in sub–paragraphs (a) to (c) or the income support payable under paragraph (3)(a),] has existed for a period of 28 weeks immediately preceding the qualifying day comprising one continuous period or two or more periods which are linked together.]

(3) Case B is where, for at least one day in the preceding 182 days, the person has been a person [F6for whom at least one of the following benefits has been payable and for whom the applicable amount] included a higher pensioner or disability premium [F7in respect of him] determined—

(a)in the case of income support, in accordance with [F8paragraphs 10(1)(b) or (2)(b) or 11, and where applicable, 12,] of Part III of Schedule 2 to the Income Support (General) Regulations 1987;

(b)in the case of income-based jobseeker’s allowance, in accordance with [F9paragraphs 12(1)(a), or (b)(ii), or (c), or 13, and where applicable 14 of Part 3 of] Schedule 1 to the Jobseeker’s Allowance Regulations 1996;

(c)in the case of housing benefit, in accordance with [F10[F11paragraphs 10(1)(b) or (2)(b) or 11, and where applicable, 12] of Part III of Schedule 2 to the Housing Benefit (General) Regulations 1987] [F10paragraphs 11(1)(b) or 11(2)(b) or 12, and where applicable, 13 of Part 3 Schedule 3 of the Housing Benefit Regulations 2006];

F12(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For the purposes of this Case “the applicable amount” has the meaning given by section 135 of the Contributions and Benefits Act.

(4) Case C is where the person is a person to whom at least one of the following is payable—

(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.

[F13(d)personal independence payment.]

[F14(e)armed forces independence payment.]

[F15(f)Scottish disability assistance.]

(5) Case D is where the person has an invalid carriage or other vehicle provided under—

(a)section 5(2)(a) of, and Schedule 2 to, the National Health Service Act 1977,

(b)section 46 of the National Health Service (Scotland) Act 1978, or

(c)Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972.

(6) Case E is where the person—

(a)[F16has 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 has 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, and where the last of those days or weeks (as the case may be) fell within the preceding 56 days];

[F16has received—

(i)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 has 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, and where the last of those days or weeks (as the case may be) fell within the preceding 56 days; or

(ii)on account of his [F17incapacity for work or] having limited capability for work, an employment and support allowance[F18, or the pay or benefit mentioned in paragraph (i),] for a period of 140 qualifying days, or has been credited with Class 1 or Class 2 contributions under the Contributions and Benefits Act for a period of 20 weeks on account of [F19incapacity for work or] having limited capability for work, and where the last of those days or weeks (as the case may be) fell within the preceding 56 days;]

(b)has a disability 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)has 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 [F20or a period of limited capability for work within the meaning of regulation 2(1) of the Employment and Support Allowance Regulations 2008].

(7) Case F is where the person—

(a)has undertaken training for work for at least one day in the preceding 56 days; and

(b)[F21has received the higher rate of short-term incapacity benefit, long-term incapacity benefit or severe disablement allowance within 56 days before the first day of that period of training for work.]

[F21has, within 56 days before the first day of that period of training for work, received—

(i)higher rate short-term incapacity benefit;

(ii)long-term incapacity benefit;

(iii)severe disablement allowance; or

(iv)contributory employment and support allowance [F22or a limited capability for work credit,] where entitlement to that allowance [F23or credit] or statutory sick pay [F24or a benefit or allowance mentioned in paragraphs (i) to (iii),] has existed for a period of 28 weeks comprising one continuous period or two or more periods which are linked together provided that, if the person received statutory sick pay, the person satisfied the first and second contribution conditions set out in paragraphs 1 and 2 of Schedule 1 to the Welfare Reform Act.]

  • Regulation 9B explains the meaning of “training for work” and of a period of training for work.

[F25(7A) In paragraph (7)(b)(iv), the reference to contributory employment and support allowance is a reference to an allowance under Part 1 of the Welfare Reform Act 2007 (“the 2007 Act”) as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contributory allowance under Part 1 of the 2007 Act as that Part has effect apart from those provisions.]

(8) Case G is where the person was entitled, [F26for at least one day in the preceding 56 days], to the disability element of working tax credit or to disabled person’s tax credit by virtue of his having satisfied the requirements of Case A, B, E or F at some earlier time.

  • For the purposes of this Case a person is treated as having an entitlement to the disability element of working tax credit if that element is taken into account in determining the rate at which the person is entitled to a tax credit.

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

Textual Amendments

[F1Initial claimsU.K.

9A.—(1) In regulation 9(1)(b) an “initial claim” means a claim which—

(a)is made for the disability element of working tax credit, and

(b)relates to a person who has not had an entitlement to that element or to disabled person’s tax credit during the two years immediately preceding the making of the claim.

(2) In paragraph (1) any reference to the making of a claim includes the giving of notification, in accordance with regulation 20 of the Tax Credits (Claims and Notifications) Regulations 2002, of a change of circumstances falling within that regulation.

(3) For the purposes of paragraph (1)(b) a person is treated as having an entitlement to the disability element of working tax credit if, by virtue of the person being a person who satisfies regulation 9, that element is taken into account in determining the rate at which the person is entitled to a tax credit.]

Textual Amendments

[F1Training for work etc.U.K.

9B.—(1) In [F27regulation 9] “training for work” means training for work received—

(a)in pursuance of arrangements made under—

(i)section 2(1) of the Employment and Training Act 1973,

(ii)section 2(3) of the Enterprise and New Towns (Scotland) Act 1990, or

(iii)section 1(1) of the Employment and Training Act 1950, or

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

(2) For the purposes of regulation 9(7) a period of training for work means a series of consecutive days of training for work, there being disregarded any day specified in paragraph (3).

(3) Those days are any day on which the claimant was—

(a)on holiday;

(b)attending court as a justice of the peace, a party to any proceedings, a witness or a juror;

(c)suffering from some disease or bodily or mental disablement as a result of which he was unable to attend training for work, or his attendance would have put at risk the health of other persons;

(d)unable to participate in training for work because—

(i)he was looking after a child because the person who usually looked after that child was unable to do so;

(ii)he was looking after a member of his family who was ill;

(iii)he was required to deal with some domestic emergency; or

(iv)he was arranging or attending the funeral of his partner or a relative; or

(e)authorised by the training provider to be absent from training for work.

(4) For the purposes of paragraph (3)(d)(iv) “relative” means close relative, grandparent, grandchild, uncle, aunt, nephew or niece; and in this paragraph “close relative” means parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or the spouse of any of the preceding persons or, if that person is one of an unmarried couple, the other member of that couple.]

Textual Amendments

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