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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Disability element: Meaning of training for work and receipt, received, payable

Training for work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 9B

  • A person is training for work Under section 2(1) of the Employment & Training Act 1973(23) or
  • Under section 2(3) of the Enterprise & New Towns (Scotland) Act 1990 (24), or
  • Under section 1(1) of the Employment & Training Act 1950(25), or
  • If on a course which they attend for 16 hours or more a week in pursuit of occupational or vocational skills

The period ‘training for work’ means a series of consecutive days of training for work and disregards any days on which the claimant was:

  • On holiday
  • Attending court as a justice of the peace, a party to any proceedings, a witness or a juror.
  • Suffering from some disease or bodily or mental disablement where they are unable to attend work or if they did they would put the health of other persons at risk.
  • Looking after a child because the person who normally looks after the child is unable to do so.
  • Looking after an ill member of the family who needs caring for.
  • Required to deal with a domestic emergency
  • Arranging or attending the funeral of their partner or relative
  • Authorised by the training provider to be absent from training for work

Definition of Relative

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 9B(4)

For the purpose of the above statement relative means:

  • grandparent
  • grandchild
  • uncle
  • aunt
  • nephew, or
  • niece

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Definition of Close Relative

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 9B(4)

Generally the definition of close relative is:

  • parent
  • parent in law
  • son
  • son in law
  • daughter
  • daughter in law
  • step parent
  • step son
  • step daughter
  • brother
  • sister
  • or the partner of any of the above.

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Receipt, received, payable

The meaning of “payable” is not the same as “in receipt of”. The word “payable” means “of a sum of money, a bill, etc. that is to be paid; falling due (usually at or on a specified date or to a specified person”. The phrase “in receipt of” means “an amount of something received (e.g. money)” or “the action of receiving something, or the fact of something being received, into one’s possession or custody”. Therefore, if there was no incapacity benefit owing to the claimant, but the claimant was, in fact, receiving it, the claimant is in receipt of the benefit for tax credit purposes.

In cases where a benefit has been incorrectly paid HMRC should consider whether or not the customer had disability which put them at a disadvantage in getting a job at the date of claim, as per TCTM02530.