CCM17335 - Discrepancy Examinations: Action: Considering child /young person’s disability rate and severe disability rate of the CTC disabilityelement discrepancy cases

Data match scans are carried out to identify where the information we hold about a customer’s entitlement differs to that held by other departments. Claims are identified where there is a discrepancy between the information held by the Department of Work and Pensions (DWP), Child Benefit and the NTC system about the child / young person’s eligibility to the disability rate and / or severe disability rate of the Child Tax Credit (CTC) disability element.

Compliance Operations will check whether the customer’s household is entitled to the disability rate and / or severe disability rate of the Child Tax Credit (CTC) disability element on cases listed on the scan.

A child / young person is eligible to the disability rate of the CTC disability element if;

  • Disability Living Allowance (DLA) or Child Disability Payment (CDP), Scotland (also known as Disability Assistance for Children and Young People, Scotland) or Personal Independence Payment (PIP) is payable for them, or
  • they are registered as blind, or
  • they ceased to be registered blind in the 28 weeks before the they claimed tax credits

Eligibility for the disability rate of the CTC disability element will continue if DLA, CDP Scotland or PIP for the child or young person has ceased only because the child or young person is in hospital. However, DLA, CDP Scotland or PIP must have been in payment for the child in the first place for it to be classed as ceased.

A child or young person is eligible to the severe disability rate of the CTC disability element if;

  • the Highest Rate Care Component of DLA or the higher rate of CDP Scotland or Enhanced Daily Living Component of PIP is payable for them or would be payable but for suspension due to hospitalisation.
  • an armed forces independence payment is payable for them

The cases will be checked against the latest information held on Access to DWP Data (ADD) system, to establish whether the household is entitled to Disability and/or the severe disability rate of the CTC disability element. If entitlement is confirmed on ADD, a record will be made on NTC household notes and no further action taken. Any cases where entitlement to the disability rate and/or the severe disability rate of the CTC disability element is not confirmed on ADD will be put on Tax Credit Workbench (TCW) for a discrepancy enquiry to be opened.