TCTM02520 - Entitlement: WTC entitlement - Disability element
Meaning of training for work and receipt, received, payable
Training for work
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 9B
- A person is training for work Under section 2(1) of the Employment & Training Act 1973(23) or
- Under section 2(3) of the Enterprise & New Towns (Scotland) Act 1990 (24), or
- Under section 1(1) of the Employment & Training Act 1950(25), or
- If on a course which they attend for 16 hours or more a week in pursuit of occupational or vocational skills
The period 'training for work' means a series of consecutive days of training for work and disregards any days on which the claimant was:
- On holiday
- Attending court as a justice of the peace, a party to any proceedings, a witness or a juror.
- Suffering from some disease or bodily or mental disablement where they are unable to attend work or if they did they would put the health of other persons at risk.
- Looking after a child because the person who normally looks after the child is unable to do so.
- Looking after an ill member of the family who needs caring for.
- Required to deal with a domestic emergency
- Arranging or attending the funeral of their partner or relative
- Authorised by the training provider to be absent from training for work
Definition of Relative
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 9B(4)
For the purpose of the above statement relative means:
- grandparent
- grandchild
- uncle
- aunt
- nephew, or
- niece
Definition of Close Relative
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 9B(4)
Generally the definition of close relative is:
- parent
- parent in law
- son
- son in law
- daughter
- daughter in law
- step parent
- step son
- step daughter
- brother
- sister
- or the partner of any of the above.
Receipt, received, payable
Receipt, received and payable all mean benefit that is correctly paid. They do not include benefit improperly paid, for example because of an error or a fraudulent claim. They can include a qualifying benefit awarded after the date of claim for WTC disability element but payable from an earlier date.
If the disability element is awarded because a qualifying benefit is being paid, but later it is found that the qualifying benefit should not have been paid, the WTC decision should be changed and the disability element refused.
