TCTM02620 - Entitlement: WTC entitlement: Child care element

Meaning of incapacitated, or limited capability for work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 13 (4) to (8)

The other member of a couple is treated as incapacitated if any of the following are payable:

• Council Tax Benefit or Housing Benefit with Disability Premium or Higher Pensioner Premium
• Incapacity Benefit at the short term higher rate or long term rate
• Contributory Employment and Support Allowance, where that or statutory sick pay has been in payment for a period of 28 weeks, either as one continuous period or consisting of one or more periods which are linked together provided that, if they received statutory sick pay, they meet the conditions set out in paragraphs 1 and 2 of Schedule 1 to the Welfare Reform Act.
• Attendance Allowance
• Severe Disablement Allowance
• Increase of disablement pension
• Disability Living Allowance
• Industrial Injuries Benefit with Constant Attendance Allowance
• War Disablement Pension with Constant Attendance Allowance or Mobility Supplement

Or, if they are provided with:

• a vehicle under the Invalid Vehicle Scheme