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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Entitlement: WTC - disability element: Introduction

The Working Tax Credit (Entitlement and Maximum Rate) Regulations, Reg. 4 and Reg. 9

The disability element is payable if the claimant, or at least one of the claimants in a joint claim:

  • is engaged in qualifying remunerative work for at least 16 hours a week TCTM02400 and 
  • has a physical or mental disability which puts him at a disadvantage in getting a job and
  • satisfies the “qualifying benefit test” TCTM02510 

Disadvantaged in getting a job

The Working Tax Credit (Entitlement and Maximum Rate) Regulations, Reg. 9(1)(b)

  • A person is treated as being at a disadvantage in getting a job if he has one or more of the prescribed disabilities TCTM02530