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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Entitlement: Disability and severe disability elements: Disability element

The disability element is payable if:

  • Disability Living Allowance is payable or would be payable but for suspension or abatement due to hospitalisation, in respect of a child or qualifying young person, or
  • The child or qualifying young person is registered or certified as blind, or
  • The child or qualifying young person has ceased to be registered or certified as blind within the last 28 weeks

Severe disability element

The severe disability element is payable if the highest rate care component of Disability Living Allowance is payable in respect of a child or qualifying young person or would be payable but for suspension or abatement due to hospitalisation.