A tax credit for severely disabled applicants should be included
in the calculation of the maximum tax credit (in all awards
commencng on or after 10.4.01) where
1) the applicant is a lone parent to whom DLA care component
at the highest rate is payable (or would be but for suspension due
to hospitalisation) or
the applicant is a member of a couple, to whom either or both DLA care component is payable (or would be but for suspension due to hospitalisation)
2) the DPTC applicant is a single person without dependent children, to whom DLA care component at the highest rate is payable (or would be but for suspension due to hospitalisation).
