'Incapacitated': what this means for Working Tax Credit
If you're a couple with children, with one partner working at least
16 hours a week and the other 'incapacitated', you could get Working
Tax Credit. You could also get help with childcare costs. Find out what
'incapacitated' means for Working Tax Credit purposes, to help you check
if it applies to you.
On this page:
The meaning of 'incapacitated' at a glance
'Incapacitated' for Working Tax Credit purposes means that you (or
your partner) get certain benefits, or in certain circumstances receive
National Insurance credits, because of ill health or disability.
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The benefits and credits that count
If you or your partner get any of the following, you're treated as
incapacitated for Working Tax Credit purposes:
- Disability Living Allowance (even if it has stopped because you're
in hospital)
- Attendance Allowance (even if it has stopped because you're in
hospital)
- Personal Independence Payment (even if it has stopped because
you're in hospital)
- Severe Disablement Allowance (even if it has stopped because you're
in hospital)
- Incapacity Benefit at the short-term higher or long-term rate
- contribution-based Employment and Support Allowance - and you've
been getting this for 28 weeks or more
- contribution-based Employment and Support Allowance after you've
had Statutory Sick Pay - and the combined period you've been getting
these is 28 weeks or more
- contribution-based Employment and Support Allowance after you've
had Incapacity Benefit at the short-term higher or long-term rate,
or Severe Disablement Allowance - and the combined period you've been
getting these is 28 weeks or more
- National Insurance credits because you have limited capability
for work and your 12 months' entitlement to contribution-based Employment
and Support Allowance has run out
- Industrial Injuries Disablement Benefit with Constant Attendance
Allowance (even if the Constant Attendance Allowance has stopped because
you're in hospital)
- War Disablement Pension with Constant Attendance Allowance or Mobility
Supplement (even if the Constant Attendance Allowance has stopped
because you're in hospital)
- Housing Benefit with a Disability Premium or Higher Pensioner
Premium
- a vehicle under the Invalid Vehicle Scheme
Contribution-based Employment and Support Allowance - help with working
out the 28 week combined period
When working out how long you've been getting contribution-based Employment
and Support Allowance, you can add together separate periods. You can
also include periods where you got certain other benefits.
When looking back and working this out, you can include any periods
that you got:
- contribution-based Employment and Support Allowance - as long as
they were no more than 12 weeks apart
- Statutory Sick Pay - as long as they were no more than 8 weeks
apart
- contribution-based Employment and Support Allowance paid after
you'd had Statutory Sick Pay - as long as they were no more than 12
weeks apart
- contribution-based Employment and Support Allowance after you'd
had Incapacity Benefit at the short-term higher or long-term rate,
or Severe Disablement Allowance - as long as they were no more than
12 weeks apart
If you were getting Statutory Sick Pay, only include those periods
in which you met the contribution conditions for contribution-based
Employment and Support Allowance. This means that you'd paid enough
National Insurance contributions to have qualified for contribution-based
Employment and Support Allowance, had you not got Statutory Sick Pay.
If you're not sure if this applies to you, you can call the Benefit
Enquiry Line.
Contact
details for the Benefit Enquiry Line on GOV.UK (Opens new window)
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More useful links
What
counts as work for Working Tax Credit?
Help
with childcare costs - do you qualify for extra tax credits?
You
have a disability - can you get extra Working Tax Credit?
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