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 WTC adultdisability and severe disability element can be found in the Tax Credits Technical Manual TCTM02500 

Full details for the condition for receipt of the CTC child or qualifying young person disability and severe disability can be found in the Tax Credits Technical Manual at TCTM02270 

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 respective disability or 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.

Notes:

  • A start date in the ‘Disabled’ field on the ‘Applicant Details’ screen on the NTC system in Function Amend Application will indicate that the WTC adult disability element is in payment from that date. An end date in the field will indicate that the disability element has ended from that date
  • A start date in the ‘AA/DLA (HCC)’ field on the Applicant Details screen on the NTC system in Function Amend Application will indicate that the WTC adult severe disability element is in payment from that date. An end date in the ‘AA/DLA (HCC)’ field will indicate that the severe disability element has ended from that date
  • A start date in the ‘Disabled’ field on the ‘Correction Child’ screen on the NTC system in Function Amend Application will indicate that the CTC disability element is in payment for that child or qualifying young person from that date. An end date in the ‘Disabled’ field will indicate that the disability element has ended from that date
  • A start date in the ‘DLA (HCC)’ field on the ‘Correction Child’ screen on the NTC system in Function Amend Application will indicate that the CTC severe disability element is in payment for that child or qualifying young person from that date. An end date in the ‘DLA (HCC)’ field will indicate that the severe disability element has ended from that date

Notes:

  • Where a customer no longer qualifies for either the WTC disability or severe disability element or the CTC child disability or severe disability element, an appropriate end date should be entered in the relevant field
  • Where you have established that the customer has never been entitled to either the WTC disability or severe disability element or the CTC child disability or severe disability element then you must update the NTC system accordingly. Follow the guidance in Deleting Details That Should Not Be On The Computer 
  • Where a customer’s entitlement to WTC has ended because they no longer satisfy all the qualifying conditions and they subsequently notify a change (for example - a new job or change in hours) which qualifies them again for WTC then you must check that they satisfy all the qualifying conditions for either the WTC disability or severe disability element before it is awarded

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 6 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 6 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.
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