Chapter TCTM02620

Published date19 March 2016
Record NumberTCTM02620
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 13 (4) to (12)

The other member of a couple is treated as incapacitated if any of the following are payable in respect of them, or in the case of a credit, they have entitlement to:

  • Higher rate short-term Incapacity Benefit
  • Long-term Incapacity Benefit
  • Severe Disablement Allowance
  • Housing Benefit with

    • Disability Premium

    or

    • Higher Pensioner Premium
  • Personal Independence Payment
  • Armed Forces Independence Payment
  • Incapacity Benefit at the short term higher rate or long term rate
  • Contributory Employment and Support Allowance, or a limited capability for work credit, where that allowance or credit, or statutory sick pay, or a benefit or allowance in the first three bullet points above 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 first and second contribution conditions set out in paragraphs 1 and 2 of Schedule 1 to the Welfare Reform Act (See Notes 1 and 2 below).
  • Attendance Allowance
  • Severe Disablement Allowance
  • Disability Living Allowance
  • Industrial Injuries Disablement Benefit with Constant Attendance Allowance or Mobility Supplement
  • War Disablement Pension with Constant Attendance Allowance or Mobility Supplement

or, if they are provided with a vehicle under the Invalid Vehicle Scheme

  • Council Tax Benefit (See Note 3 below)
  • Any benefit, allowance or credit of another EEA state or Switzerland which is substantially similar in character to the benefits, allowances and credits in the bullets above

Note 1: The 28 weeks does not need to be a single continuous period. The claimant can add together:

* any periods
...

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