CCM6910 - Particular Aspects: Disability - Claims to the Disability Element/Severe Disability Element
Both WTC and CTC include a Disability and a Severe Disability element.
Full details of the conditions for receipt of the disability element/severe disability element can be found in the Tax Credits Technical Manual TCTM02000. It is the claimant’s responsibility to state that they, or their children, are disabled and ensure they meet the necessary criteria for receiving the disability element/severe disability element. The notes with the claim form explain the relevant criteria and the claimant must claim the appropriate disability element by putting an ‘X’ in the relevant box on the claim form. No evidence from the claimant’s doctor is required to claim entitlement to these elements.
Backdating
Entitlement to the disability/severe disability element of WTC and CTC can be backdated longer than the usual 3 months limit provided certain conditions are met.
Prior to 6t h April 2009, to qualify for longer backdating they must have either
- made a ‘protective claim - this is where entitlement to WTC is solely dependent on entitlement to the disability element, a claimant had to claim WTC, including the disability element, even though there would be no entitlement. Provided they made a further claim for WTC within 3 months of the decision to award the relevant benefit, the claimant may have their new claim for WTC including the disability element backdated for longer than 3 months.
or
- made a ‘protective’ notification - where WTC and/or CTC is already in payment they had to notify us of their claim for a relevant disability benefit. Providing they notified us within 3 months of the decision to award the relevant benefit, the claimant may have the disability/severe disability element of WTC/CTC backdated for longer than 3 months.
From 6t h April 2009, new rules have been introduced. To qualify for longer backdating the claimant must now either
- include an ‘x’ in the relevant box on their claim form where entitlement to WTC is dependant on the award of a relevant disability benefit. Provided the claimant has made a new claim for WTC and notifies us of the decision to award the relevant benefit within 3 months of that decision being made, the disability element can be backdated more than 3 months. A ‘protective’ claim is no longer required.
or
- where WTC and/or CTC are already in payment, notify us of a decision to award a relevant disability benefit within 3 months of that decision being made. Provided the claimant does this, the disability element (s) can be backdated more than 3 months. A ‘protective’ notification is no longer required.
The actual date to which the new claim for WTC including the disability element or entitlement to the disability/severe disability element of WTC or CTC can be backdated can vary depending on the circumstance of each case. More information, including examples can be found in the Tax Credits Technical Manual;
- For the backdating of new claims to WTC including the disability element, see TCTM06104.
- For the backdating of the disability/severe disability element of WTC or CTC, see TCTM05310 and TCTM05320.
