You may be awarded the Disability Element of Working Tax Credit if you or your partner (if you have one) has a disability and usually work 16 hours or more a week. There are 3 conditions you must meet to be awarded the disability element of Working Tax Credit
This element is an important one for disabled people as it provides extra income.
You can’t claim tax credits and Universal Credit at the same time.
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
Details of the disabilities which count to meet this condition are given below.
They relate to a wide range of things, for example
• physical disability
• visual impairment
• hearing impairment
• other disability
• illness or accident
Disability that puts you at a disadvantage in getting a job
You 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 1 of the following descriptions must apply to you.
Physical disability
• When standing you cannot keep your balance unless you continuously hold onto something
• You cannot walk a continuous distance of 100 metres along level ground withoutstopping or without suffering severe pain. This is even when you use your usual
walking aid, such as crutches, walking frame, walking stick, prosthesis or similar
• You cannot use either of your hands behind your back, as if you were putting ona jacket or tucking a shirt into trousers
• You cannot extend either of your arms in front of you, as if you were shaking hands with someone, without difficulty
• You cannot put either of your hands up to your head, as if putting on a hat,without difficulty
• Due to a lack of ability in using your hands, you cannot pick up a coin that is 2.5 centimetres or less in diameter, such as a 10 pence coin, with
• You find it difficult to use your hands or arms to pick up a full, 1 litre jug and pour from it into a cup
• You cannot turn either of your hands sideways through 180 degrees
Visual impairment
t• If you live in England or Wales and you are registered as blind or partially sightedon a register compiled by a local authority
• If you live in Scotland and you have been certified as blind or as partially sighted. You are also registered as blind or partially sighted on a register maintained by,or on behalf of, a council constituted under section 2 of the Local Government
(Scotland) Act 1994
• If you live in Northern Ireland and you have been certified as blind or partially sighted.You are also registered as blind or partially sighted on a register maintained by, or on behalf of, a Health and Social Services Board
• You cannot see to read 16 point print at a distance
Other disability
• You have a mental illness that you receive regular treatment for under supervisionof a medically qualified person
• Due to mental disability, you are often confused or forgetful
• You cannot do the simplest addition and subtraction • Due to mental disability, you strike people or damage property, or are unable to
form normal social relationships• People who know you well have difficulty in understanding what you say• When a person that you know well speaks to you, you have difficulty in understanding
what that person says
• At least once a year, during waking hours, you are in a coma or have a fit where you lose consciousness
• You cannot normally sustain an eight-hour working day or a five-day workingweek, due to a medical condition or, to intermittent or continuous severe painIllness
Illness or accident
As a result of an illness or accident, you are undergoing a period of habilitation
or rehabilitation. This does not apply to you if you have been getting a disability
element of Working Tax Credit in the past 2 years.
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 below
.If you do not meet all 3 conditions you will not be entitled to the disability element of Working Tax Credit.
Qualifying benefit conditions
You will meet this condition if you are getting, or have been getting, one of he following sickness or disability-related benefits at the specified rate and can satisfy the qualifying conditions.
Council Tax Benefit or Council Tax Reduction Scheme
You get this benefit which includes a Disability Premium or Higher Pensioner Premium because of your own disability. To meet this condition you need to get
this benefit for at least 1 of the 182 days before you claimed the disability element of Working Tax Credit
Employment & Support Allowance (ESA)
You get contribution-based or income-based ESA. To meet this condition you needto either:• have been getting ESA or Statutory Sick Pay for at least 1 of the 182 days before you claimed the disability element and entitlement has existed for a period of 28 weeks immediately preceding that day (see Note 1 below)
• have been getting ESA for a period of 140 qualifying days, with the last day of receipt falling within the 56 days before you claimed the disability element (see Note 1 on below)
– where your disability is likely to last for at least 6 months or the rest of your life
– where your gross earnings are at least 20% less than they were before the disability began, with a minimum reduction of £15 (gross) a week
You get contributory ESA. To meet this condition, you need to have been training for work for at least 1 day in the 56 days before you claimed the disability element of Working Tax Credit. It also needs to be within 56 days before the first day of that period of training for work where you got contributory ESA for a period of 28 weeks
Housing Benefit
You get Housing Benefit which includes a Disability Premium or Higher Pensioner Premium because of your own disability. To meet this condition you need to receive this benefit for at least 1 of the 182 days before you claimed the disability element of Working Tax Credit (see Note 1 below).
Incapacity Benefit
You get Incapacity Benefit at the lower rate short-term. You meet this condition if all the following apply
.• You have been getting this benefit for 140 days or more, with the last day of receipt falling within the 56 days before you claimed the disability element of
Working Tax Credit (see Note 2 below).
• Your disability is likely to last for at least 6 months or the rest of your life
• Your gross earnings are at least 20% less than they were before the disabilitybegan, with a minimum reduction of £15 (gross) a weekYou get Incapacity Benefit at the higher rate short-term or long-term rate. To meet
this condition you need to
:• have been getting this benefit for at least 1 of the 182 days before you claimedthe disability element of Working Tax Credit
• have been training for work for at least 1 day in the 56 days before you claimed the disability element of Working Tax and within 56 days before the first day of that period of training for work, you got this benefit
Income Support
You get Income Support which includes a Disability Premium or Higher PensionerPremium because of your own disability. To meet this condition you need to have
been getting this benefit for at least 1 of the 182 days before you claimed the disability element of Working Tax Credit.You get Income Support on account of incapacity for work. You meet this condition if
all the following apply.
• You have been getting Income Support for a period of 140 qualifying days and wherethe last of those fell within 56 days before you claimed the disability element of Working Tax Credit (see Note 2 below)
• Your disability is likely to last for at least 6 months or the rest of your life• Your gross earnings are at least 20% less than they were before the disability began,with a minimum reduction of £15 (gross) a week
Income-based Jobseeker’s Allowance
You get income-based Jobseeker’s Allowance which includes a Disability Premium or Higher Pensioner Premium. To meet this condition you need to get this benefit for at least 1 of the preceding 182 days.
National Insurance Credits
You get these credits on account of having a limited capability for work or on account of incapacity for work. You meet this condition if all the following apply
.• You have been getting these credits for a period of 20 weeks, and where the last of those fell within the 56 days before you claimed the disability element of
Working Tax Credit (see Note 2 below).
• Your disability is likely to last for at least 6 months or the rest of your life
• Your gross earnings are at least 20% less than they were before the disability began, with a minimum reduction of £15 (gross) a week
You get these credits because you have a limited capability for work credit awarded, as your 12 month entitlement to contribution-based Employment and
Support Allowance has run out. To meet this condition you need to either:
• have been getting these credits for at least 1 of the 182 days before you claimed the disability element of Working Tax Credit• have been training for work for at least 1 day in the 56 days before you claimedthe disability element of Working Tax Credit and within 56 days before the first day of that period of training for work, you got these credits
Occupational Sick Pay (OSP)
You get Occupational Sick Pay. You meet this condition if all the following apply.
• You have been getting this benefit for 140 days or more, with the last day ofreceipt falling within the 56 days before you claimed the disability element of
Working Tax Credit (see Note 2 below)
• Your disability is likely to last for at least 6 months or the rest of your life • Your gross earnings are at least 20% less than they were before the disability began, with a minimum reduction of £15 (gross) a week
Severe Disablement Allowance
You get Severe Disablement Allowance. To meet this condition you need to either
:• have been getting this benefit for at least 1 of the 182 days before you claimed the disability element of Working Tax Credit
• have been training for work for at least 1 day in the 56 days before you claimed the disability element of Working Tax Credit and within 56 days before the first day of that period of training for work, you got Severe Disablement Allowance
Statutory Sick Pay (SSP)
You get Statutory Sick Pay. To meet this condition you need to either
:• have been getting this benefit for 140 days or more, with the last day of receiptfalling within the 56 days before you claimed the disability element of
Working Tax Credit (see Note 2 below)
– your disability is likely to last for at least 6 months or the rest of your life
– your gross earnings are at least 20% less than they were before the disability began, with a minimum reduction of £15 (gross) a week
• have been getting SSP followed by contribution-based Employment and Support Allowance for a combined period of 28 weeks or more and have been training for work for at least 1 day in the 56 days before you claimed the disability element
Working Tax Credit
You get Working Tax Credit which includes a Disability element. You qualify if you have been entitled to the disability element of Working Tax Credit in the 56 days before your claim for the disability element by satisfying the qualifying conditions under one of the sickness or disability-related benefits, or by getting Disabled Person’s Tax Credit, at some earlier time*.
.* The period ‘some earlier time’ can allow continuing entitlement to the disability element long after the qualifying sickness or disability-related benefit stopped
being paid.Other benefits
Other benefits
You meet the qualifying condition if you are currently getting 1 of the
following benefits
• Attendance Allowance
• Disability Living Allowance, Personal Independence Payment or Armed Forces
Independence Payment
• Industrial Injuries Disablement Benefit with a mobility supplement
or a constant attendance allowance
• War pension with a mobility supplement or a constant attendance allowance
• Invalid carriage scheme and you have an invalid carriage or other vehicle provided under the Invalid Vehicle Scheme
Notes
Note 1
The 28 weeks does not need to be a single continuous period. You can add together:
• any periods that you got – Employment and Support Allowance (ESA) – limited capability for work credit – Statutory Sick Pay (SSP) – Incapacity Benefit (short term or long term rate) – Severe Disablement Allowance – Income Support with a disability premium or higher pensioner premium
• any periods that you got SSP, as long as they were no more than 8
weeks apart
• any periods that you got SSP with periods that you got – contribution-based ESA – limited capability for work credit – Incapacity Benefit (short term or long term rate) – Severe Disablement Allowance as long as they were no more than 12 weeks apart and they met the contribution
conditions for contribution-based ESA on the days that you got SSP.
Note 2
The 140 days (20 weeks) does not need to be a single continuous period. It can be
made up of any periods where you are/were in receipt of
:• Employment and Support Allowance
• Statutory Sick Pay • Occupational Sick Pay
• Incapacity Benefit (short term or long term rate)• Income Support awarded due to incapacity for work which are separated by 8 weeks or less. Any such periods can be linked together to satisfy the 140 days (20 weeks) condition.
How to Apply
You can contact the Tax Credit Helpline for a claim form.
It takes up to 2 weeks for the form to arrive.
You don’t need a claim form if you’re already claiming tax credits – call the helpline to update your claim.
Tax Credit Helplines
- Telephone: 0345 300 3900
- Textphone: 0345 300 3909
- Outside UK: +44 2890 538 192