I think I'm being really stupid but I'm getting confused about qualifying conditions for the disability element of WTC.

I have a client who is part of a couple. He is working full-time. She is on long term incapacity benefit. Do they qualify for a disability element?

I don't think so, since the disabled person is not working, but neither the CPAG book or Reg 9 of the Entitlement and Maximum Rate Regs seem very clear to me. Only Case A in Reg 9 has any relevance to my client.

Keith

I don't think so either. See the discussion "working tax credit and the disability element" on page 2 of this forum for a lively discussion on the subject.

Regards
Paul

Thanks for that. Having read through the other thread I don't feel stupid since no-one else seems sure what it means either!

Having looked through the letters they've had from the TCO again, I've realised that the reason I couldn't make sense of their award is that the TCO think she's on IS not ICB, even though they know the partner works 37 hours per week and earns £15K. I think I've just discovered a £5000 overpayment.

Here's the link to the earlier 'working tax credit and the disability element' thread -

http://www.rightsnet.org.uk/dc/dcboard.php?az=show_mesg&forum=104&topic_id=517&mesg_id=517&listing_type=search

As an update on my case which formed part of the 'lively discussion' (nice turn of phrase Paul!) my understanding is that the Inland Revenue have requested the statement of reasons for the Tribunal decision. However, have not received this yet so don't know if it will be going to Commissioner. In some ways it will be good if it does as we may finally get clarity on this issue.

The Commissioner has decided on my case regarding this. Tribunal had awarded Disabled Element on strict interpretation of Regs.

Commissioner Parker has set decision aside and replaced with decision that no entitlement to Disabled Element.

So I guess that draws a line under the argument.