TCTM02421 - Entitlement: WTC entitlement - Qualifying remunerative work: Periods of illness or incapacity for work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 6

An employed person is treated as being in qualifying remunerative work for up to 28 weeks, provided that person normally worked at least 16 or 30 hours a week (whichever applied) immediately before beginning to receive any one of these benefits:

• Statutory Sick Pay
• Short-term Incapacity Benefit at the lower rate
• Income Support on the grounds of incapacity for work
• Employment and Support Allowance
• National Insurance credits on the grounds of incapacity for work or limited capability for work

A self-employed person does not have to receive one of the benefits listed above. They will be treated as engaged in qualifying remunerative work for up to 28 weeks providing that:

• they were engaged in self employed qualifying remunerative work in the week immediately before the period of sickness began
• they would have qualified for one of the benefits listed above if they had been employed