WTC and disability element...?

ohreally

Can someone advise if DLA HRM attracts a WTC rate uplift? I know HRC does however i'm unsure of the position regarding the HRM element.

CIS

Heres the rules for the nomal and higher disablilty elements

http://www.hmrc.gov.uk/manuals/tctmanual/TCTM02502.htm
and
http://www.hmrc.gov.uk/manuals/tctmanual/TCTM02506.htm

It appears that the monility doesn't give access to the higher element, only the care element does.

ohreally

http://www.hmrc.gov.uk/manuals/ntcmanual/eligibility_disability/ntc0280030.htm appears not to support the information in the manual contained in your link.Is your info valid as it appears to be quite old?
The severe disability element is not going to be an issue anyway (at least i don't expect it to be).Thanks.

CIS

Its a direct link from the latest verison of the tax credits technical manaul, on their website.

As far as I can see the information is the same, albeit, in the Technical manual its laid out differently.

ohreally

CIS wrote:

As far as I can see the information is the same, albeit, in the Technical manual its laid out differently.

Paragraph Three, bullet point 2 indicates DLA is a qualifying benefit for the disability element of tax credits. It appears not to be so from your first link.

Ted_Hutchinson

Disability Alliance say "a severe disability element ( £945) - if you get the higher rate of either disability living allowance care component or attendance allowance. If you have a partner and you both qualify you can get two severe disability elements; "

CPAG Welfare Benefit Handbook also says Highest Rate Care component DLA or Higher Rate AA.

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 payable where an individual, or in the case of a joint claim either person, is getting Disability Living Allowance (Highest Rate Care Component) or Attendance Allowance (Higher Rate), 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. If both members of a couple satisfy these conditions of entitlement, the award will include two severe disability elements.

ohreally

Ted, the issue of severe disability element is redundant in terms of the context of my question. The IR were given full details of a DLA award, which was HRM, and from this they have calculated this years tax credit award to inclued a disabilty element based not on HRM but on recieving HRC which was not awarded.
Unless i am mis-comprehending the rules, the award of DLA HRM does attract a disabled element however it does not inclued the severe disability element,is my understsnding of the rule incorrect given DLA is listed as a qualifying benefit at para 3 bullet point 2 here...http://www.hmrc.gov.uk/manuals/ntcmanual/eligibility_disability/ntc0280030.htm to recieve the disabled element of WTC's.

ohreally

I found this when reading the manual...http://www.hmrc.gov.uk/manuals/tctmanual/tctm02501.htm which leads on to...http://www.hmrc.gov.uk/manuals/tctmanual/TCTM02502.htm

Reg. 9(4) Case C

On a day for which the maximum rate of tax credit is determined one of the following is payable to them:
Disability Living Allowance

This does not seek to differentiate between mobility and/or care components.

Then...

Reg.9(8) Case G
Where a person was entitled for at least one day in the preceding 56 days to the disability element of WTC or Disabled Person’s Tax Credit by satisfying cases A,B,E,or F at some earlier time, then he shall be treated as still satisfying those conditions

Ted_Hutchinson

ohreally wrote:

Ted, the issue of severe disability element is redundant in terms of the context of my question. The IR were given full details of a DLA award, which was HRM, and from this they have calculated this years tax credit award to inclued a disabilty element based not on HRM but on recieving HRC which was not awarded.
Unless i am comprehending the rules, the award of DLA HRM does attract a disabled element however it does not inclued the severe disability element,is my understsnding of the rule incorrect given DLA is listed as a qualifying benefit at para 3 bullet point 2 here...http://www.hmrc.gov.uk/manuals/ntcmanual/eligibility_disability/ntc0280030.htm to recieve the disabled element of WTC's.

I think your understand is right. DLA high rate mob will get you a disability element but not IMO a severe disability element.

CIS

This is the actual wording of the Working Tax Credit Regulations 2002

Severe disability element

Severe disability element
17. - (1) The determination of the maximum rate must include the severe disability element if the claimant, or, in the case of a joint claim, one of the claimants satisfies paragraph (2).

(2) A person satisfies this paragraph if a disability living allowance, attributable to the care component payable at the highest rate prescribed under section 72(3) of the Contributions and Benefits Act or an attendance allowance at the higher rate prescribed under section 65(3) of that Act -

(a) is payable in respect of him; or

(b) would be so payable but for a suspension of benefit by virtue of regulations under section 113(2) of the Contributions and Benefits Act (suspension during hospitalisation), or an abatement as a consequence of hospitalisation.

It does not mention the mobility component as being a qualifying benefit for severe disability.

The disability elelment is paid on the basis of a DLA award, with no specific components specified asbeing needed to qualify.

ohreally

Thanks. I guess I'm looking for conformation of the rules to be applied before i contact the IR regarding this.