Wondering if anyone can clear this up for me, I have a client who is planning to return to work 16 hours after a period of being on LT Incapacity Benefit.

She is 52 has returned to work previously and received the 50+ element for approximately 8 months from March 2004 to Sept 2004.

If she returns to work again will she receive the 50+ element for a further 12 months, for the remaining 4 months or not at all due to the gap between the periods.

The relevant reg is reg.18 WTC (EMR) regs.

My reading is that your client will qualify for the 50+ element afresh. That is, she will get a new period of 12 months.

The restriction of 12 consecutive months, or periods adding up to 12 months linked by 26 weeks or less, would only seem to kick in after the qualifying conditions (receipt of a qualifying benefit for six months, etc) are met and the element becomes payable.