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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
, see all updates

Particular aspects: child care - definition of incapacitated

The other member of the couple is classified as incapacitated if they receive any of the following:

  • Council Tax Benefit or Housing Benefit with Disability Premium; or Higher Pensioner Premium
  • short-term higher-rate Incapacity Benefit or long- term Incapacity Benefit (short term Incapacity Benefit at the lower rate does not count)
  • Attendance Allowance
  • Severe Disablement Allowance
  • Disability Living Allowance
  • Personal Independence Payment
  • an increase of Disablement Pension
  • War Disablement Allowance with Constant Attendance Allowance or Mobility Supplement
  • Industrial Injuries Benefit with Constant Attendance Allowance
  • a vehicle under the Invalid Vehicle Scheme
  • contribution-based Employment and Support Allowance (ESA(C)) for at least 28 weeks or if they have had any combination of Statutory Sick Pay or Incapacity Benefit at the long term or short term higher rate or Severe Disablement Allowance and ESA linked together for at least 28 weeks.
  • National Insurance credits awarded on the grounds of limited capability for work due to exhaustion of 12 months entitlement to contribution-based ESA. This criterion is only applicable from 30 April 2012

Note: From 30 April 2012 the period for which people can receive contribution-base ESA will be limited to 12 months.