Eligible For Backdating Due To A Qualifying Disability (Info)

A claimant can qualify for Working Tax Credit (WTC) due to their disability where

• They do not have any children

And

• They work at least 16 hours a week, but less than 30 hours

If there was no qualifying disability benefit in payment on or before the claim for WTC was made and no qualifying children were included on the claim, the claim for WTC will have been rejected. For details of qualifying disability benefits, follow the guidance in Disability

Where the qualifying disability benefit is subsequently awarded, then a new WTC claim can be backdated to the date

• The qualifying benefit became payable
   
• 3 months prior to the date the claim for the qualifying disability benefit was made, if that was later

Or

• The claimant's employment start date, if that was later

Example 1

• Claim to qualifying disability benefit made 13/02/09
   
• Claimant starts remunerative work 03/09/08
   
• Claim to qualifying disability benefit awarded on 10/06/09. Entitlement given from 15/10/08
   
• Claimant makes a new claim to WTC on 20/06/09
   
• Backdating the new claim should be restricted to 13/11/08, 3 months prior to the date the qualifying benefit was claimed

Example 2

• Claim to qualifying disability benefit made 02/02/09
   
• Claimant starts remunerative work 10/03/09
   
• Claim to qualifying disability benefit awarded on 30/04/09. Entitlement given from 02/02/09
   
• Claimant makes a new claim for WTC on 03/08/09
   
• As the claim has not been received within 3 months of the decision being made, the claim cannot be backdated to the date the qualifying benefit became payable. The new claim should be backdated 3 months from the date it is received, if qualifying conditions are still satisfied at the earlier date

Note: To qualify for backdating, the claimant must make a claim for WTC within 3 months of the date they were notified of the decision to award the qualifying disability benefit