TCTM02620 - Entitlement: WTC entitlement: Childcare element: Meaning of incapacitated
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 two or more periods which are linked together provided that, if they received statutory sick pay, they meet the 1st and 2nd contribution conditions set out in paragraphs 1 and 2 of Schedule 1 to the Welfare Reform Act. See note below.
- 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
Note: The 28 weeks does not need to be a single continuous period. The claimant can add together:
-
- any periods that they received contribution-based ESA
- any periods that they received SSP, as long as they were no more than eight weeks apart
- any periods that they received SSP with periods that they received contribution-based ESA, as long as they were no more than 12 weeks apart and they met the contribution conditions for contribution-based ESA on the days that they received SSP
