How to qualify for the disability Helpline element of tax ... · element of tax credits. Working...

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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.

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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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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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Condition 3: Qualifying benefit conditions continued

Income SupportYougetIncomeSupportwhichincludesaDisabilityPremiumorHigherPensionerPremiumbecauseofyourowndisability.Tomeetthisconditionyouneedtohavebeengettingthisbenefitforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit.YougetIncomeSupportforincapacityforwork.Youmeetthisconditionifallthefollowingapply:

•you’vebeengettingIncomeSupportforaperiodof140qualifyingdaysandthelastofthosefellwithinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit(seeNote2onpage6)

Income-based Jobseeker’s AllowanceYougetincome-basedJobseeker’sAllowancewhichincludesaDisabilityPremiumorHigherPensionerPremium.Tomeetthiscondition,youneedtogetthisbenefitforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit.

National Insurance creditsYougetthesecreditsforhavingalimitedcapabilityforworkorforhavinganincapacityforwork.Youmeetthisconditionifallthefollowingapply:

•you’vebeengettingthesecreditsforaperiodof20weeks,andthelastofthosefellwithinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit(seeNote2onpage6)

Yougetthesecreditsbecauseyou’vebeenawardedalimitedcapabilityforworkcredit,asyour12monthentitlementtocontribution-basedESAhasrunout.Tomeetthisconditionyouneedtohavebeeneither:

•gettingthesecreditsforatleastoneofthe182daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit

•trainingforworkforatleastonedayinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit,andwithinthe56daysbeforethefirstdayofthatperiodoftrainingforwork,yougotthesecredits

Occupational Sick Pay (OSP)Youmeetthisconditionifallthefollowingapply:

•you’vebeengettingthisbenefitfor140daysormore,withthelastdayofreceiptfallingwithinthe56daysbeforeyouclaimedthedisabilityelementofWorkingTaxCredit(seeNote2onpage6)

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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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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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Child Tax CreditThedisabilityelementofChildTaxCreditisforadisabledorseverelydisabledchildorqualifyingyoungperson.

Youmaygetadisabledchildelementforeachchildorqualifyingyoungpersonyou’reresponsibleforif:

•DLAorPersonalIndependencePaymentisbeingpaidforthem(orwouldbepayablebutthechildoryoungpersonisinhospital)

•thechildorqualifyingyoungpersoniscertifiedasseverelysightimpairedorblindbyaconsultantophthalmologist

•thechildorqualifyingyoungpersonisnolongercertifiedasseverelysightimpairedorblindbyaconsultantophthalmologistinthe28weeksbeforethedateoftheclaim

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

beensuspendedorthechildorqualifyingyoungpersonisinhospital)

•enhanceddailylivingcomponentofPersonalIndependencePayment(orwouldbepayablebutthechildorqualifyingyoungpersonisinhospital)

•ArmedForcesIndependencePayment

How to qualify for the disability Helpline element of tax ... · element of tax credits. Working...

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