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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Disability element: Disability which puts a person at a disadvantage in getting a job

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Schedule 1

  1. When standing he cannot keep his balance unless he continually holds onto something.
  2. Using any crutches, walking frame, walking stick, prosthesis or similar walking aid which he habitually uses, he cannot walk a continuous distance of 100 metres along level ground without stopping or without suffering severe pain.
  3. He can use neither of his hands behind his back as in the process of putting on a jacket or tucking a shirt into trousers.
  4. He can extend neither of his arms in front of him so as to shake hands with another person without difficulty.
  5. He can put neither of his hands up to his head without difficulty so as to put on a hat.
  6. Due to lack of manual dexterity he cannot, with one hand, pick up a coin which is not more than 2½ centimetres in diameter.
  7. He is not able to use his hands or arms to pick up a full jug of 1 litre capacity and pour from it into a cup, without difficulty.
  8. He can turn neither of his hands sideways through 180 degrees.
  9. He is certified as severely sight impaired or blind by a consultant ophthalmologist.
  10. He cannot see to read 16 point print at a distance greater than 20 centimetres, if appropriate, wearing the glasses he normally uses.
  11. He cannot hear a telephone ring when in the same room as the telephone, if appropriate, using a hearing aid he normally uses.
  12. In a quiet room he has difficulty in hearing what someone talking in a loud voice at a distance of 2 metres says, if appropriate, using a hearing aid he normally uses.
  13. People who know him well have difficulty in understanding what he says.
  14. When a person he knows well speaks to him, he has difficulty in understanding what that person says.
  15. At least once a year during waking hours he is in a coma or has a fit in which he loses consciousness.
  16. He has a mental illness for which he receives regular treatment under the supervision of a medically qualified person.
  17. Due to mental disability he is often confused or forgetful.
  18. He cannot do the simplest addition and subtraction.
  19. Due to mental disability he strikes people or damages property or is unable to form normal social relationships.
  20. He cannot normally sustain an 8 hour working day or a 5 day working week due to a medical condition, or intermittent or continuous severe pain.
  21. For initial claims only*, as a result of an illness or accident, he is undergoing a period of habilitation or rehabilitation.
    • An initial claim is a claim for the disability element of WTC from someone who has not qualified for the disability element of WTC, or for DPTC, in the two years immediately preceding the claim.