SE76210 - Social Security benefits: invalid care allowance

Section 617(1)(a) ICTA 1988

Invalid care allowance - summary

Invalid care allowance (ICA) is taxable.

The basic conditions for ICA are that the claimant must

• spend at least 35 hours every week caring for a severely disabled person
• be at least 16 years old and below state pension age when he or she qualifies for ICA
• NOT be doing work for which he or she earns (or expects to earn) more than £50 a week
• not be attending a full-time course of education.

Dependency increases

Extra ICA is paid for an adult who lives with the claimant. The adult must either be the claimant's husband or wife, or a person who looks after the claimant's children.

Extra ICA is paid for each child dependent.

Adult dependency increases are taxable. Child dependency increases are not taxable ( SE76102).

Relationship with other benefits

ICA is not payable if the claimant already gets the same amount or more from certain other Social Security benefits, for example retirement pension or widow's benefit. In limited circumstances ICA is paid instead of retirement pension after the claimant has reached state pension age.

If someone else is receiving an increase of benefit for the ICA claimant, for example, an adult dependency increase payable with incapacity benefit, the dependency increase will be adjusted to take account of any ICA payable. Generally speaking the dependency increase will no longer be payable.

If you need more information about ICA ask your local Benefits Agency for leaflet SD4 'Invalid Care Allowance'.