Not at all sure about this one, so any help please.

18 year old girl severely disabled attends residential special school funded by education dept. Gets DLA h/care h/mob. Comes back to mother weekends and holidays. Mother gets Carer's Allowance and CTC for the girl because she is under 19 and in f/time non advanced education. Definition of f/time for CTC purposes is over 12 hrs/wk. Crucially I do not think only hours which would be suitable for a non-disabled count towards this figure. All the hours count (approx 25hrs/wk in this case)even if they are all designed for disabled students.

For Incapacity Benefit in Youth purposes f/time education is defined as over 21hrs/wk, but only hours also suitable for a non-disabled person are counted. As the girl is at a special school all the hours are designed for disabled students, so the girl is not in f/time education and can therefore get IBY (subject to the other conditions).

Does this mean the mother can get CTC and the girl get IBY at the same time?

Hi Brian

Seems not:

https://www.taxcredits.inlandrevenue.gov.uk/ntchelp/Content/English/Frequentlyaskedquestionshelp.htm#affectmyclaimifanychildgetsibinownright

Sorry Brian

It appears that this could have been the case prior to 6th April 2004. Then the legislation caught up, reg 2 Tax Credits (Miscellaneous Amendments) Regulations 2004 No.762 which amended reg 3 Child Tax Credit Regulations 2002 No. 2007. However,it gave transitional protection to claimants in a period of incapacity where both CTC and IBY where in payment prior to 6th April 2004.

Many thanks

Shaun

Thanks both - you know what they say about things that look too good to be true!

Brian