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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Entitlement: WTC entitlement - Severe disability element: Severe Disability Element

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 3(1)(e), Reg. 3(3)(b) & Reg. 17

An additional element is payable where an individual, or in the case of a joint claim either person, is getting Disability Living Allowance (Highest Rate Care Component), Attendance Allowance (Higher Rate), Enhanced Daily Living Component of Personal Independence Payment, Armed Forces Independence Payment, or who would be getting these rates of benefit but for suspension or abatement of benefit while an in-patient in a hospital or similar institution.

In a joint claim either of the claimants meets the general conditions to claim WTC. The person who satisfies the qualifying criteria for the severe disability element does not have to be the person who is working.

If both members of a couple satisfy these conditions of entitlement, the award will include two severe disability elements.