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

Regulation 9(1)

SCHEDULE 1 U.K. DISABILITY WHICH PUTS A PERSON AT A DISADVANTAGE IN GETTING A JOB

PART 1 U.K.

1.  When standing he cannot keep his balance unless he continually holds onto something. U.K.

2.  Using any crutches, walking frame, walking stick, prosthesis or similar walking aid which he habitually uses, he cannot walk a continuous distance of 100 metres along level ground without stopping or without suffering severe pain. U.K.

3.  He can use neither of his hands behind his back as in the process of putting on a jacket or of tucking a shirt into trousers. U.K.

4.  He can extend neither of his arms in front of him so as to shake hands with another person without difficulty. U.K.

5.  He can put neither of his hands up to his head without difficulty so as to put on a hat. U.K.

6.  Due to lack of manual dexterity he cannot, with one hand, pick up a coin which is not more than 2½ centimetres in diameter. U.K.

7.  He is not able to use his hands or arms to pick up a full jug of 1 litre capacity and pour from it into a cup, without difficulty. U.K.

8.  He can turn neither of his hands sideways through 180 degrees. U.K.

[F1 9.   He is certified as severely sight impaired or blind by a consultant ophthalmologist.] U.K.

Textual Amendments

F1 Sch. 1 para. 9 substituted (28.11.2014) by The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/2924), regs. 1, 4(3)

10.  He cannot see to read 16 point print at a distance greater than 20 centimetres, if appropriate, wearing the glasses he normally uses. U.K.

11.  He cannot hear a telephone ring when he is in the same room as the telephone, if appropriate, using a hearing aid he normally uses. U.K.

12.  In a quiet room he has difficulty in hearing what someone talking in a loud voice at a distance of 2 metres says, if appropriate, using a hearing aid he normally uses. U.K.

13.  People who know him well have difficulty in understanding what he says. U.K.

14.  When a person he knows well speaks to him, he has difficulty in understanding what that person says. U.K.

15.  At least once a year during waking hours he is in a coma or has a fit in which he loses consciousness. U.K.

16.  He has a mental illness for which he receives regular treatment under the supervision of a medically qualified person. U.K.

17.  Due to mental disability he is often confused or forgetful. U.K.

18.  He cannot do the simplest addition and subtraction. U.K.

19.  Due to mental disability he strikes people or damages property or is unable to form normal social relationships. U.K.

20.  He cannot normally sustain an 8 hour working day or a 5 day working week due to a medical condition or intermittent or continuous severe pain. U.K.

PART 2 U.K.

21.  As a result of an illness or accident he is undergoing a period of habilitation or rehabilitation. U.K.

Regulation 20(1)

SCHEDULE 2 U.K. MAXIMUM RATES OF THE ELEMENTS OF A WORKING TAX CREDIT

Modifications etc. (not altering text)

C1 Sch. 2 certain sums maintained (6.4.2016 to 5.4.2020) (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), s. 36(1)(b), Sch. 1 para. 2(a)

C2 Sch. 2 modified (temp.) (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 77(1)(2), 87(1) (with ss. 88-90)

[F2 Relevant element of working tax credit	Maximum annual rate
1. Basic element	[F3 £2,280]
2. Disability element	[F4 £3,685]
3. 30 hour element	[F5 £950]
4. Second adult element	[F6 £2,340]
5. Lone parent element	[F6 £2,340]
6. Severe disability element	[F7 £1,595]]

Textual Amendments

F2 Sch. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits Up-rating, etc. Regulations 2013 (S.I. 2013/750), regs. 1(1), 3(2)

F3 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/237), regs. 1(2), 2(a)

F4 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/237), regs. 1(2), 2(b)

F5 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/237), regs. 1(2), 2(c)

F6 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/237), regs. 1(2), 2(d)

F7 Sum in Sch. 2 table substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/237), regs. 1(2), 2(e)