Disability (Introduction)

This section of the Manual provides guidance on when a claimant is to be regarded as disabled for tax credit purposes, for the entitlement of the disability and severe disability elements.

The disability element is paid to the claimant, their partner or both of them if

• They are aged at least 16

• They are engaged in qualifying remunerative work

And

• They have a physical or mental disability which puts them at a disadvantage in getting a job

A person is treated as being at a disadvantage in getting a job if

• They are, or have been, in receipt of a qualifying benefit or qualify via the Fast-Track procedure

And

• They have one of the prescribed disabilities