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HMRC internal manual

Tax Credits Manual

Eligibility - miscellaneous: Disability - eligibility (Info)

The following pages provide guidance on when a customer is to be regarded as disabled for tax credits purposes, for the entitlement of the disability and severe disability elements.

The disability element is paid to the customer, their partner, or both of them if

  • they are engaged in qualifying remunerative work for at least 16 hours a week


  • they have a physical or mental disability that puts them at a disadvantage in getting a job


  • they satisfy the qualifying benefit test or qualify through the Fast Track procedure.

A person is treated as being at a disadvantage in getting a job if

  • they have one of the prescribed disabilities. For a list of prescribed disabilities, use TCM0122060